TITLE XIU.K.OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 4U.K.Accounting
Section 3U.K.Specific obligations relating to the storage of all invoices
Article 244U.K.
Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received, are stored.