{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-210",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-210.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/210",
  "kind": "regulation",
  "number": "210",
  "heading": "Duty to keep records",
  "text": "—\n(1) Every certified person shall, for the purposes of the scheme, keep and preserve the following records—\n(a) his business and accounting records, and\n(b) copies of all invoices specified in regulation 209(3) issued by him or on his behalf.\n(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.\n(3) Every certified person shall keep and preserve such records as are required by paragraph (1) above or by notification for a period of 6 years or such lesser period as the Commissioners may allow.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 210 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/210",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}