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The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992

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Duty to keep records

9.—(1) Every certified person shall, for the purposes of the scheme, keep and preserve the following records—

(a)his business and accounting records;

(b)copies of all invoices specified in regulation 8(3) issued by him or on his behalf.

(2) Every certified person shall comply with such requirements with respect to the keeping, preservation and production of records as the Commissioners may notify to him.

(3) Every certified person shall keep and preserve such records as are required by paragraph (1) above or by notification for a period of six years or such lesser period as the Commissioners may allow.

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