Article 63c F1
United Kingdom
In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:
the Member State of consumption to which the service is supplied;
the type of service supplied;
the date of the supply of service;
the taxable amount indicating the currency used;
any subsequent increase or reduction of the taxable amount;
the VAT rate applied;
the amount of VAT payable indicating the currency used;
the date and amount of payments received;
any payments on account received before the supply of service;
where an invoice is issued, the information contained on the invoice;
the name of the customer, where known to the taxable person;
the information used to determine the place where the customer is established or has his permanent address or usually resides.
The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.