Is issuance of Tax Invoice under UAE VAT is MUST?

Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

It should be noted that in certain circumstance where the Federal Tax Authority of UAE  considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a Tax Invoice be issued by the Taxable Person;
FTA may determine that, subject to any conditions that the FTA may consider necessary

1. Any of the particulars specified in in relation to Tax Invoice and Simplified Tax Invoice shall not be contained on a Tax Invoice.
   
2. A Tax Invoice is not required to be issued in certain cases.
   

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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