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HMRC internal manual

VAT Traders’ Records Manual

From
HM Revenue & Customs
Updated
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Computer invoicing: Standards

EDI standards are, in effect, the recognised and agreed rules that cover both the data content and the manner in which the data is presented within each EDI message. In simple terms, they provide the vocabulary, grammar and syntax. They may be regarded as common languages that each trading partner can understand. They are independent of the computer platforms on which they are used.