Schedule 9ZE, Part 3, paragraph 14

A person (“P”) who is registered under the IOSS scheme must keep and make available to the Commissioners, on request, ... obligatory records .... The records must be made available by electronic means. In sub-paragraph (1) “obligatory records” means records , of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.

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