Schedule 9ZA, Part 10, paragraph 65

In a case where the destination territory is Northern Ireland, the customer must as soon as is reasonably practicable make a record of the information relating to the goods that is specified in Article 54A(2) of Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax. A record made under this paragraph must— be made in a register kept by the customer for the purposes of this paragraph, and be preserved for such period not exceeding 6 years as the Commissioners may specify in writing.

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Source: legislation.gov.uk · retrieved 2026-07-28