The VAT invoice must show the old rate of tax.
You can issue, receive and store your VAT invoices in electronic format.
See paragraph 4.3.1 for the information that must be included on a VAT invoice.
In your own interest, you should obtain and retain VAT invoices.
Exempt supplies must not be included in this type of VAT invoice.
Keep a copy of the VAT invoice and account details.
That means obtaining VAT invoices for everything, and they have to be correct.
This means you need to keep a record of VAT invoices and receipts.
You must issue VAT invoices to all your customers, this includes private individuals.
You must issue VAT invoices - either on paper or electronically - within certain time limits.