VAT receipts

[David H]

Two related questions:

I do someone's VAT every month, and amazed that 1) petrol stations issue two receipts, identical in that one is VAT and the other isn't. Why not just do a VAT one anyway and save the paper?

2) Many telephone companies issue bills with no VAT details and it took weeks to get them to issue new ones as the inspector bust a gut when she saw them, though it wasn't our fault. Why do they only issue VAT receipts on request (eventually)?