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No, it's not possible.
If you elaborate the business scenario, we can share few ideas.
Oracle Purchasing does not provide functionality to create a Purchase Order with a negative quantity or price.
Enhancement Request BUG 2457862 NEGATIVE QUANTITIES ON PO LINES has been logged to request this functionality.
PO can not be created with the neagtive quantity at present.
I would like to understand in what condition do you like to raise a negative quantity PO ?
What is the business case which needs negative quantity in PO. Can you elaborate for the forums understanding purpose.