Short answer is yes, the invoice will be a record of a transaction that has occurred - I am assuming VAT is not an issue. Subject to timings & amount (ie over £1,000) the 'drawings' will be declarable via self assessment. If your partnership was previously registered then you should have already have UTRs.
There may be possible penalties, subject to the dates when 'drawings' were made
Hope this helps
Glad it was useful. Best wishes