VAT-registered businesses must keep proper records to meet HMRC requirements.

You must keep:

• VAT invoices issued and received
• A VAT account showing sales, purchases, output VAT and input VAT
• Import/export documents (if applicable)
• Records showing separation of taxable and exempt supplies
• Credit notes and adjustment records

Record retention:
You must keep VAT records for at least 6 years.
Digital records are required under Making Tax Digital (MTD) rules unless HMRC grants an exemption.