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HMRC internal manual

VAT Traders’ Records Manual

Computer invoicing: Approval to adopt computer invoicing

There is no longer any requirement for traders to obtain departmental approval to operate computer invoicing. However, any trader that introduces a new system to provide or receive VAT invoices on computer media, or VAT invoice details by direct transmission must comply with any conditions specified in regulations, or otherwise imposed by the Commissioners. Notice 700/63 Electronic Invoicing is the principal source of guidance.