Topic: VAT agent for buying and selling

A property managing agent (also a VAT agent for buying and selling), are they obliged to issue proper VAT invoices with detailed breakdown for inputs and outputs?
What if they provide only VAT summary reports, is this a valid document for HMRC purposes?

Re: VAT agent for buying and selling

A VAT registered person is required to issue a proper VAT invoice for taxable supplies to other taxable persons. If the other parties are VAT registered, you must issue invoices.
Where the customers are not VAT registered, you must issue a VAT invoice on request.