# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 369k

Extent: E+W+S+N.I.

1. The taxable person not established in the Member State of consumption shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
2. The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.
Those records must be kept for a period of 10 years from 31 December of the year during which the transaction was carried out.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/369k (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-369k
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.