Summary

Guidance on the basic record keeping and accounting requirements that a trader is expected to comply with

Contents

  1. VATREC0500
    Data Protection
  2. VATREC1000
    Introduction: contents
  3. VATREC2000
    The obligation to keep records: contents
  4. VATREC3000
    Preserving records: contents
  5. VATREC4000
    VAT invoices: requirement to provide invoices: contents
  6. VATREC5000
    VAT invoice: contents
  7. VATREC6000
    VAT invoice: issuing: contents
  8. VATREC7000
    Computer invoicing: contents
  9. VATREC8000
    Duplicate invoices: contents
  10. VATREC9000
    Pro-forma invoices: contents
  11. VATREC10000
    Invoices bearing superseded VAT numbers: contents
  12. VATREC11000
    Recovery of amounts incorrectly shown as VAT (Debts due to the Crown), including unauthorised issue of tax invoices (Schedule 11 paragraph 5): contents
  13. VATREC12000
    Rounding on invoices and rounding at retailers: contents
  14. VATREC13000
    Credit and Debit notes: contents
  15. VATREC14000
    Invoicing and accounting arrangements: Authenticated receipts: contents
  16. VATREC15000
    Invoicing and accounting arrangements: Self-billing: contents
  17. VATREC16000
    Invoicing and accounting arrangements for particular businesses: contents
  18. VATREC17000
    Particular invoices with special arrangements: contents