The invoice layout files are -
components/com_virtuemart/views/invoice/tmpl/invoice.php
components/com_virtuemart/views/invoice/tmpl/invoice_history.php
components/com_virtuemart/views/invoice/tmpl/invoice_items.php
components/com_virtuemart/views/invoice/tmpl/invoice_order.php
Copy the above files to -
templates/YOUR-TEMPLATE/html/com_virtuemart/invoice/invoice.php
templates/YOUR-TEMPLATE/html/com_virtuemart/invoice/invoice_history.php
templates/YOUR-TEMPLATE/html/com_virtuemart/invoice/invoice_items.php
templates/YOUR-TEMPLATE/html/com_virtuemart/invoice/invoice_order.php
and make necessary customisations.