VATREC2050 - 皇冠体育app obligation to keep records: 皇冠体育app VAT account

Every taxable person must keep a VAT account summarising the totals of the output tax and the input tax for each tax period. 皇冠体育app content of the VAT account is prescribed in VAT Regulations 1995, regulation 32. Further information, including an example of a VAT account, is contained in Notice 700: 皇冠体育app VAT Guide.听