A tax invoice is a document that must be issued by a VAT-registered supplier when making a taxable supply of goods or services. It provides details of the supply and must be issued within 14 days. A tax invoice must contain information such as the supplier and recipient names/addresses/TRN, supply details and amounts, and state that it is a "Tax Invoice". In some cases, the recipient can issue a buyer-created tax invoice or an agent can issue one on behalf of the principal supplier. A tax credit note can also be issued to correct errors in a previous tax invoice.