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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Operation of the scheme: records to be kept by the farmer

The farmer must keep all normal business records and copies of all invoices on which the flat rate addition is shown for a period of 6 years.

Note for managers: You have the discretion to agree a shorter period for the retention of records if a farmer requests it. Follow the general guidance in VATREC when considering such requests.