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 3 U.K. Specific obligations relating to the storage of all invoices

Article 248 U.K.

Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.