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HMRC internal manual

VAT Traders’ Records Manual

VAT invoices: requirement to provide invoices: The legal obligation to provide a VAT invoice

VAT Act 1994, schedule 11 paragraph 2A allows for the making of regulations which may require invoices (to be referred to as “VAT invoices”) containing specified particulars to be provided by taxable persons supplying goods or services to other taxable persons. Such regulations are in VAT Regulations 1995, Regulations 13-20.