1. Overview

VAT-registered businesses must:

How to keep VAT records

You must keep VAT records for at least 6 years.

You can keep them on paper, electronically or as part of a software program (eg book-keeping software). Records must be accurate, complete and readable.

If you’ve lost a VAT invoice you can’t rely on a photocopy. Ask the supplier for a duplicate (marked ‘duplicate’).

HMRC can visit your business to inspect your record keeping and charge you a penalty if your records aren’t in order.

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