1 "务必" is more formal than "必须"
2 You can put a subject like "you" "they" etc. in front of “必须” in order to say "You must remember to call your mom." But we rarely use "务必" like this. Usually, we use "务必" to begin a sentence feels like 'Do remember to call your mother. ' "务必给你母亲打个电话。" See? It has no subject, something like a formal request.