When are VAT invoices not typically required?

VAT invoices are typically not required when a business is non-VAT registered. This is because only businesses that are registered for VAT are obliged to issue VAT invoices. Non-VAT registered businesses do not charge VAT on their sales, and hence, there is no requirement for them to provide an invoice that specifically outlines VAT charges.

On the other hand, VAT registered sellers must issue VAT invoices when they make applicable sales, which reflects the VAT they are collecting as part of the transaction. Additionally, the requirement or non-requirement of a VAT invoice does not depend on whether the purchaser is a corporation or not; a VAT invoice is still needed in transactions involving registered sellers. Likewise, the status of goods being exempt from tax generally still follows the need for a proper VAT invoice when dealing with a VAT registered business, thus not eliminating that requirement for businesses properly registered for tax.