a) Percy Cool (Percy) supplied goods to Perry Hot (Perry), both are VAT-registered traders. Percy issued a VAT invoice accordingly on 15 February 2019. On 20 February 2019, Percy received a call from Perry indicating that he has lost the VAT invoice issued to him.

Required:
What should Percy do? (3 marks)

Where, within thirty calendar days after the date of a supply, a recipient who is a taxable person claims to have lost the original tax invoice for a taxable supply, the taxable person making the supply is required to, on receipt of a request in writing from the recipient, provide a certified copy clearly marked “copy” to the recipient within fourteen calendar days of receipt after the request.

(3 marks)