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HMRC internal manual

VAT Traders’ Records Manual

Computer invoicing: Procedures for testing EDI invoicing systems: What you need to establish

You need to ensure that:

  • The system produces complete and accurate data;
  • Data cannot be lost or corrupted (or at least such failures are detected and recorded) when being transmitted or received and that updating is complete and accurate;
  • Adequate file-level controls exist to verify the completeness and accuracy of data, to prevent the processing of duplicate transmissions and to ensure that only authorised data is transmitted; and
  • All departmental requirements can be met.