VATREC7090 | 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. Electronic invoicing (VAT Notice 700/63) - GOV.UK is the principal source of guidance.