SolvedCH12200 | Record Keeping: What records must be kept: VAT: Specific records to be kept
From HM Revenue & Customs · Compliance Handbook
Every taxable person must keep
their business and accounting records
a VAT account, see CH12300
a Refunds for Bad Debts Account
copies of all VAT invoices issued or received (V1-24A explains what a VAT invoice must contain)
all certificates relating to
acquisitions by them of goods from other EU member states, and
supplies by them of goods or services
where those acquisitions or supplies are either zero-rated or treated as taking place outside the UK
documentation received relating to acquisitions of goods from other EU member states
copy documentation issued or received relating to the transfer, dispatch or transportation of goods to other EU member states
documentation relating to importations and exportations
all credit notes, debit notes, or other documents that are received or issued which show an increase or decrease in consideration
any self-billing agreement to which they are a party and the name, address and VAT registration number of each supplier with whom they have entered into any self-billing agreement.