# Value Added Tax Act 1994, Paragraph 14


(1) A person (“P”) who is registered under the IOSS scheme must keep and make available to the Commissioners, on request, ... obligatory records ....
(2) The records must be made available by electronic means.
(3) In sub-paragraph (1) “obligatory records” means records , of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/14 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.