A Tax Invoice in UAE is basically a written or electronic document that specifies the Taxable Supply and its details. According to UAE VAT Decree-law, every taxable registrant while making a taxable supply must issue an original tax invoice to the recipient. It may also include a deemed supply. However, if there is no availability of the recipient of goods and services, then the suppliers must keep it in their records. In addition, there are various other situations where a tax invoice needs to be issued. Shuraa Business Setup consultants can assist you with advice on the issuance of tax invoices.