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Under the VAT Act 1994, Schedule 11 paragraph 6(1) all taxable persons must keep such records as the Commissioners may by regulations require. »Ê¹ÚÌåÓýapp VAT Regulations 1995 set out, in broad terms, the records that are required to be kept for the purposes of accounting for VAT.

»Ê¹ÚÌåÓýapp content of the VAT account and a VAT invoice is prescribed in law.

Apart from this, a trader is not required to keep his records in any set way.