Should suppliers obtain certification from their customers to deduct or recover VAT?

Yes. Suppliers need to obtain a certificate from their customers to apply the grandfathering rule to their contracts and deduct or recover VAT on their supplies. This applies to one-off supplies of goods or services and to multiple or a continuous supplies of goods or services over a specified period. This certificate can be issued by electronic means, and both the supplier and the customer should maintain copies of it in their records.