There is no regulation associated with
Health Savings Accounts regarding when you
pay your provider for medical care. The IRS
is not concerned as to when you pay your
bill, their only concern is that you take
withdrawals for medical expenses. I would
advise whenever you take a withdrawal from
your Health Savings Account, you put a copy
of the bill or Explanation of Benefits from
the insurance company with your tax return.
Also,
withdrawals are based on the date of service
to the medical provider. So, as long as the
Health Savings Account is opened prior to
the date of service, then you can withdraw
the funds at anytime.