The VAT invoice must show the old rate of tax.

In your own interest, you should obtain and retain VAT invoices.

See paragraph 4.3.1 for the information that must be included on a VAT invoice.

You must issue VAT invoices to all your customers, this includes private individuals.

This means you need to keep a record of VAT invoices and receipts.

Keep a copy of the VAT invoice and account details.

Only a registered person may issue a VAT invoice.

You can issue, receive and store your VAT invoices in electronic format.

That means obtaining VAT invoices for everything, and they have to be correct.

Exempt supplies must not be included in this type of VAT invoice.

Your customers will treat these as normal VAT invoices.

How the input tax reclaimed is calculated for each VAT invoice.

A VAT invoice is a document containing certain information about what you are supplying.

There are financial penalties for the unauthorised issue of VAT invoices.

You must issue VAT invoices - either on paper or electronically - within certain time limits.

You must not issue a VAT invoice in the following situations:

You must obtain a VAT invoice from your supplier.

There is a strict time limit on issuing VAT invoices.

You do not have to issue a VAT invoice to a registered person if:

To issue VAT invoices, you must send or give them to your customers for them to keep.

The supplier issues a VAT invoice to the agent showing:

Normally you must issue a VAT invoice within 30 days of the date you make the supply.

You must show the following details on any VAT invoices you issue:

The value of the original VAT invoice.

The amount and percentage of input tax claimed back by the nominated member for each VAT invoice.