Is it necessary that supplier of goods and services must issue tax invoice under all circumstance under UAE VAT ?

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

It should be noted under certain conditions the recipient of good and service could issue tax invoice and Where a Recipient agrees to raise a Tax Invoice on behalf of a Registrant Supplier in respect of a supply of Goods or Services, that document shall be treated as if it had been issued by the supplier if the following conditions are to be met with; 

1. The Recipient of the Goods or Services is a Registrant
   
2. The supplier and the Recipient agree in writing that the supplier shall not issue a Tax Invoice in respect of any supply to which this Clause applies
   
3. The Tax Invoice shall contain the particulars required under law for Tax Invoice.
   
4. The words “Tax Invoice raised by buyer” are clearly displayed on the Tax Invoice

When a  Tax Invoice is issued as above the any invoice issued by the Supplier in respect of that supply shall be deemed not to be a Tax Invoice. 

Issue of Tax Invoice by an Agent: Where an agent who is a Registrant makes a supply of Goods and Services for and on behalf of the principal of that agent, that agent may issue a Tax Invoice in relation to that supply as if that agent had made the supply, and provided that the principal shall not issue a Tax Invoice

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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