Section 210 — Value Added Tax Regulations 1995: Duty to keep records

Duty to keep records 210 — 1 Every certified person shall, for the purposes of the scheme, keep and preserve the following records—

a his business and accounting records, and b copies of all invoices specified in regulation 209(3) issued by him or on his behalf.

2 Every certified person shall comply with such requirements with respect to the keeping, preservation and production of records as the Commissioners may notify to him.

3 Every certified person shall keep and preserve such records as are required by paragraph (1) above or by notification for a period of 6 years or such lesser period as the Commissioners may allow.