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- Point in Time (01/01/1996)
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Version Superseded: 28/04/1996
Point in time view as at 01/01/1996. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 31.
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31. —
(1) Every taxable person shall, for the purpose of accounting for VAT, keep the following records—
(a)his business and accounting records,
(b)his VAT account,
(c)copies of all VAT invoices issued by him,
(d)all VAT invoices received by him,
(e)documentation received by him relating to acquisitions by him of any goods from other member States,
(f)copy documentation issued by him relating to the transfer, dispatch or transportation of goods by him to other member States,
(g)documentation received by him relating to the transfer, dispatch or transportation of goods by him to other member States,
(h)documentation relating to importations and exportations by him, and
(i)all credit notes, debit notes, or other documents which evidence an increase or decrease in consideration that are received, and copies of all such documents that are issued by him.
(2) The Commissioners may—
(a)in relation to a trade or business of a description specified by them, or
(b)for the purposes of any scheme established by, or under, Regulations made under the Act,
supplement the list of records required in paragraph (1) above by a notice published by them for that purpose.
(3) Every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist of a new means of transport shall, for the purposes of accounting for VAT, keep such records with respect to the acquisition as may be specified in any notice published by the Commissioners in pursuance of this regulation.
Commencement Information
I1Reg. 31 in force at 20.10.1995, see reg. 1
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