Value Added Tax Act 1994 section 30A

Availability of records: participants in a special scheme (other than the IOSS scheme)

Section 30A requires participants in a special VAT scheme (excluding the Import One-Stop Shop scheme) to keep and make available certain transaction records to HMRC upon request.

• Participants in a special scheme (other than the IOSS scheme) must keep obligatory records and make them available to HMRC on request.
• All records must be made available by electronic means.
• Obligatory records are records of transactions covered by the scheme, containing the information specified in Article 63c(2) of the Implementing Regulation.
• This requirement applies to all special scheme participants regardless of where they are established, so long as they are not in the IOSS scheme.