Value Added Tax Act 1994 section 64

Record keeping by the supplier

Section 64 requires suppliers in Northern Ireland to preserve certain records for a period specified by HMRC, up to a maximum of six years.

• This provision applies only where the origin territory of the supply is Northern Ireland.
• The records that must be preserved are those created under paragraphs 57(1)(g), 62(b), and 63(2)(d) of Schedule 9ZA — these relate to specific documentation requirements for suppliers.
• HMRC (the Commissioners) will specify in writing the exact retention period, which cannot exceed six years.
• Suppliers must ensure these records are kept safely and available for inspection throughout the specified retention period.