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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XI
Chapter 4
Section 2

Article 242

United Kingdom

Original text. Later amendments are not shown.

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

Article 242

Article 243 →

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 242
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright