Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 4 U.K. Accounting

Section 2 U.K. General obligations

Article 242 U.K.

Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.