In this article, the current-sampling error has been investigated in the field-oriented control of an AC machine by a PWM inverter. The expression of the harmonic current due to a low-pass filter has been studied analytically from the reference voltage vector in the SVPWM strategy. The fundamental components of the current-sampling error causes improper torque regulation while the high-frequency ripple of the error introduces permissible gain of the current regulators with a resultant impairment in dynamic behavior and limited stability range of the control systems. It has been proposed that the magnitude and phase error from the filter can be avoided with delayed sampling. The effectiveness of the delayed sampling was verified through simulations and experimental results including steady state and dynamic responses.