VATREC4000 | VAT invoices: requirement to provide invoices: contentsFrom HM Revenue & Customs · VAT Traders’ Records ManualDetailsContents3 entriesVATREC4010VAT invoices: requirement to provide invoices: The legal obligation to provide a VAT invoiceVATREC4020VAT invoices: requirement to provide invoices: When is a VAT invoice not required?VATREC4030VAT invoices: requirement to provide invoices: Invoices and VAT groupsPreviousNext