http://www.legislation.gov.uk/id/uksi/1995/2518

http://www.legislation.gov.uk/uksi/1995/2518/regulation/210

The Value Added Tax Regulations 1995

VAT

VALUE ADDED TAX

Statute Law Database

2024-05-20

Expert Participation

2023-12-05

These Regulations revoke and remake, with certain amendments, all the regulations relating to VAT, namely—The Value Added Tax (Supplies by Retailers) Regulations 1972 (S.I. 1972/1148) (as amended)The Value Added Tax (Trading Stamps) Regulations 1973 (S.I. 1973/293)The Value Added Tax (Repayment to Community Traders) Regulations 1980 (S.I. 1980/1537) (as amended)The Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (as amended)The Value Added Tax (Bad Debt Relief) Regulations 1986 (S.I. 1986/335) (as amended)The Value Added Tax (Cash Accounting) Regulations 1987 (S.I. 1987/1427) (as amended)The Value Added Tax (Repayments to Third Country Traders) Regulations 1987 (S.I. 1987/2015) (as amended)The Value Added Tax (Annual Accounting) Regulations 1988 (S.I. 1988/886) (as amended)The Value Added Tax (Repayment Supplement) Regulations 1988 (S.I. 1988/1343)The Value Added Tax (Accounting and Records) Regulations 1989 (S.I. 1989/2248) (as amended)The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989 (S.I. 1989/2259)The Value Added Tax (Refunds for Bad Debts) Regulations 1991 (S.I. 1991/371)The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992 (S.I. 1992/3103)

The Value Added Tax Regulations 1995

reg. 25(1)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 28(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(a)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(a)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(2)(b)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(b)

reg. 1

The Value Added Tax Regulations 1995

reg. 103A(3)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 54(c)

reg. 1

The Value Added Tax Regulations 1995

reg. 119(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 5(4)(b)

reg. 9-11

reg. 1

The Value Added Tax Regulations 1995

reg. 148A(9)(i)

(ii)

The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019

reg. 63(b)(iii)

reg. 1

PART XXIVFLAT-RATE SCHEME FOR FARMERS

Duty to keep recordsI1210

—

1

Every certified person shall, for the purposes of the scheme, keep and preserve the following records—

a

his business and accounting records, and

b

copies of all invoices specified in regulation 209(3) issued by him or on his behalf.

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.

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.