VATREC2060 - 皇冠体育app obligation to keep records: 皇冠体育app requirement to keep copies of VAT invoices issued
VAT Regulations 1995, regulation 31(1)(c) imposes a requirement that registered taxable persons must keep a copy of any VAT invoice they issue. Such copies may be on paper, computer, or other media, and should be readily available for inspection.
Guidance on a trader鈥檚 obligation to issue a VAT invoice and the form it must take is in VATREC5000.