Related Commentary  Related Cases

31(1)  Every taxable person shall, for the purpose of accounting for VAT, keep the following records–

(a)his business and accounting records,

(b)his VAT account,

(c)copies of all VAT invoices issued by him,

(d)all VAT invoices received by him,

(da)all certificates–

(i)prepared by him relating to acquisitions by him of goods from other member States, or

(ii)given to him relating to supplies by him of goods or services,

provided that, owing to provisions in force which concern fiscal or other warehousing regimes, or Northern Ireland fiscal or other Northern Ireland warehousing regimes, those acquisitions or supplies are either zero-rated or treated for the purposes of the Act as taking place outside the United Kingdom,

(e)documentation received by him relating to acquisitions by him of any goods from other member States,

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