VATREC4010 - 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 鈥淰AT invoices鈥�) 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.