When making a purchase (on behalf of the company) I find that many suppliers provide a pro forma invoice and say that when payment for the purchase has been received, they will provide a full tax invoice. However, in many cases, after payment has been made, the promised tax invoice is not forthcoming, and one has to chase and chase to get it. One must have a tax invoice to be able to claim the VAT refund. It is annoying and a waste of my time. Perhaps I should insist of a tax invoice before payment?