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HMRC internal manual

VAT Traders’ Records Manual

The obligation to keep records: The requirement to keep copies of VAT invoices issued

VAT Regulations 1995, regulation 31(1)(c) imposes a requirement that registered taxable persons must keep a copy of any VAT invoice they issue. Such copies may be on paper, computer, or other media, and should be readily available for inspection.

Guidance on a trader’s obligation to issue a VAT invoice and the form it must take is in VATREC5000.