{ "name": "The law on what an invoice carries and how long it is kept", "title": "The law on what an invoice carries and how long it is kept", "kind": "terms-board", "url": "https://sellinvoicedatatoai.com/datasets/invoice-records-law/", "csv": "https://sellinvoicedatatoai.com/datasets/invoice-records-law.csv", "markdown": "https://sellinvoicedatatoai.com/datasets/invoice-records-law/index.md", "computed_at": "2026-10-28", "license": "https://sellinvoicedatatoai.com/terms", "headline": "12 UK, EU and US rules on what an invoice carries and how long it is kept, read 28 October 2026.", "quotes": [ "12 UK, EU and US rules on what an invoice carries and how long it is kept, read 28 October 2026.", "What the rule governs, by rule: what an invoice must show 4 of 12, how long invoices and records are kept 4 of 12, an invoice as an account that can be sold or assigned 3 of 12, electronic invoicing policy 1 of 12 (12 rules, read 28 October 2026).", "Where it applies, by rule: the UK 7 of 12, the United States 4 of 12, the European Union 1 of 12 (12 rules, read 28 October 2026).", "What kind of text it is, by rule: a statute or regulation 7 of 12, official guidance or consultation 5 of 12 (12 rules, read 28 October 2026).", "The rule, in its words, by rule: stated 12 of 12 (12 rules, read 28 October 2026)." ], "citation": "\"The law on what an invoice carries and how long it is kept\", updated 2026-10-28, https://sellinvoicedatatoai.com/datasets/invoice-records-law/.", "national": { "n": 12, "unit": "rules", "documents": 12, "published_sources": 12, "named_sources": 12 }, "board": { "type": "clauses", "noun": { "one": "rule", "many": "rules" }, "document": { "one": "statute or guidance page", "many": "statute and guidance pages" }, "fields": [ { "id": "covers", "label": "What the rule governs", "counts": { "contents": 4, "retention": 4, "receivable": 3, "e-invoicing": 1 }, "values": [ { "value": "contents", "text": "what an invoice must show" }, { "value": "retention", "text": "how long invoices and records are kept" }, { "value": "form", "text": "keeping invoices electronically or on paper" }, { "value": "receivable", "text": "an invoice as an account that can be sold or assigned" }, { "value": "e-invoicing", "text": "electronic invoicing policy" } ] }, { "id": "jurisdiction", "label": "Where it applies", "counts": { "gb": 7, "us": 4, "eu": 1 }, "values": [ { "value": "gb", "text": "the UK" }, { "value": "eu", "text": "the European Union" }, { "value": "us", "text": "the United States" } ] }, { "id": "kind", "label": "What kind of text it is", "counts": { "guidance": 5, "statute": 7 }, "values": [ { "value": "statute", "text": "a statute or regulation" }, { "value": "guidance", "text": "official guidance or consultation" } ] }, { "id": "clause", "label": "The rule, in its words", "counts": { "stated": 12 }, "values": [ { "value": "stated", "text": "stated" } ], "clause": true } ], "lead": { "type": "count", "field": null, "value": null, "n": 12, "of": 12, "label": "Rules on the register" }, "vendors": [ { "name": "GOV.UK invoice requirements", "answers": { "covers": { "value": "contents", "text": "what an invoice must show", "documents": [ { "document": "Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "value": "contents", "quote": "Your invoice must include: a unique identification number your company name, address and contact information" } ] }, "jurisdiction": { "value": "gb", "text": "the UK", "documents": [ { "document": "Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "value": "gb", "quote": "If your company is a limited company, you must include the full company name" } ] }, "kind": { "value": "guidance", "text": "official guidance or consultation", "documents": [ { "document": "Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "value": "guidance", "quote": "Your invoice must include: a unique identification number your company name, address and contact information" } ] }, "clause": { "value": "stated", "text": "Your invoice must include: a unique identification number your company name, address and…", "documents": [ { "document": "Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "value": "stated", "quote": "Your invoice must include: a unique identification number your company name, address and contact information" } ] } } }, { "name": "HMRC VAT Notice 700", "answers": { "covers": { "value": "contents", "text": "what an invoice must show", "documents": [ { "document": "The VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "value": "contents", "quote": "the information that a VAT invoice must show when you can issue simplified invoices" } ] }, "jurisdiction": { "value": "gb", "text": "the UK", "documents": [ { "document": "The VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "value": "gb", "quote": "You will find it helpful to read Record keeping (VAT Notice 700/21)" } ] }, "kind": { "value": "guidance", "text": "official guidance or consultation", "documents": [ { "document": "The VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "value": "guidance", "quote": "the information that a VAT invoice must show when you can issue simplified invoices" } ] }, "clause": { "value": "stated", "text": "the general VAT rules that apply to invoicing the information that a VAT invoice must show", "documents": [ { "document": "The VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "value": "stated", "quote": "the general VAT rules that apply to invoicing the information that a VAT invoice must show" } ] } } }, { "name": "HMRC VAT Notice 700/21", "answers": { "covers": { "value": "retention", "text": "how long invoices and records are kept", "documents": [ { "document": "Record keeping for VAT (VAT Notice 700/21)", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "value": "retention", "quote": "Generally, you must keep all your business records for VAT purposes for at least 6 years" } ] }, "jurisdiction": { "value": "gb", "text": "the UK", "documents": [ { "document": "Record keeping for VAT (VAT Notice 700/21)", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "value": "gb", "quote": "you should consult VAT general enquiries" } ] }, "kind": { "value": "guidance", "text": "official guidance or consultation", "documents": [ { "document": "Record keeping for VAT (VAT Notice 700/21)", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "value": "guidance", "quote": "Generally, you must keep all your business records for VAT purposes for at least 6 years" } ] }, "clause": { "value": "stated", "text": "Records that form part of your ‘electronic account’ must be kept digitally in functional…", "documents": [ { "document": "Record keeping for VAT (VAT Notice 700/21)", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "value": "stated", "quote": "Records that form part of your ‘electronic account’ must be kept digitally in functional compatible software" } ] } } }, { "name": "IRS records guidance", "answers": { "covers": { "value": "retention", "text": "how long invoices and records are kept", "documents": [ { "document": "What kind of records should I keep (IRS)", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "value": "retention", "quote": "Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks" } ] }, "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "What kind of records should I keep (IRS)", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "value": "us", "quote": "It is important to keep these documents because they support the entries in your books and on your tax return" } ] }, "kind": { "value": "guidance", "text": "official guidance or consultation", "documents": [ { "document": "What kind of records should I keep (IRS)", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "value": "guidance", "quote": "Supporting documents include sales slips, paid bills, invoices, receipts, 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Code section 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "value": "us", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance" } ] }, "kind": { "value": "statute", "text": "a statute or regulation", "documents": [ { "document": "Uniform Commercial Code section 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "value": "statute", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance" } ] }, "clause": { "value": "stated", "text": "means a right to payment of a monetary obligation, whether or not earned by performance…", "documents": [ { "document": "Uniform Commercial Code section 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "value": "stated", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance, (i) for property that has been or is to be sold, leased, licensed, assigned" } ] } } }, { "name": "UCC 9-109", "answers": { "covers": { "value": "receivable", "text": "an invoice as an account that can be sold or assigned", "documents": [ { "document": "Uniform Commercial Code section 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "value": "receivable", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes" } ] }, "jurisdiction": { "value": "us", "text": "the United States", "documents": [ { "document": "Uniform Commercial Code section 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "value": "us", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes" } ] }, "kind": { "value": "statute", "text": "a statute or regulation", "documents": [ { "document": "Uniform Commercial Code section 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "value": "statute", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes" } ] }, "clause": { "value": "stated", "text": "a sale of accounts , 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"an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor" } ] }, "kind": { "value": "statute", "text": "a statute or regulation", "documents": [ { "document": "Uniform Commercial Code section 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "value": "statute", "quote": "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor" } ] }, "clause": { "value": "stated", "text": "may discharge its obligation by paying the assignor until, but not after, the account…", "documents": [ { "document": "Uniform Commercial Code section 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "value": "stated", "quote": "may discharge its obligation by paying the assignor until, but not after, the account debtor receives a notification" } ] } } }, { "name": "UK e-invoicing mandate", "answers": { "covers": { "value": "e-invoicing", "text": "electronic 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name and address of the taxable person and of the customer", "documents": [ { "document": "Council Directive 2006/112/EC (the VAT Directive)", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "value": "stated", "quote": "the full name and address of the taxable person and of the customer" } ] } } }, { "name": "VAT Regulations 1995 reg 14", "answers": { "covers": { "value": "contents", "text": "what an invoice must show", "documents": [ { "document": "Value Added Tax Regulations 1995, regulation 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "value": "contents", "quote": "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars" } ] }, "jurisdiction": { "value": "gb", "text": "the UK", "documents": [ { "document": "Value Added Tax Regulations 1995, regulation 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "value": "gb", "quote": 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"clause", "answer": "stated", "answer_text": "the general VAT rules that apply to invoicing the information that a VAT invoice must show", "status": "stated", "retrieved_at": "2026-10-23", "quote": "the general VAT rules that apply to invoicing the information that a VAT invoice must show", "text_sha256": "05653078c1479a1ddd4af7b08b8c5cd4b12b304f500cdaaa03bf5578ef7e2846" }, { "subject": "HMRC VAT Notice 700/21", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "document": "Record keeping for VAT (VAT Notice 700/21)", "question": "covers", "answer": "retention", "answer_text": "how long invoices and records are kept", "status": "stated", "retrieved_at": "2026-10-23", "quote": "Generally, you must keep all your business records for VAT purposes for at least 6 years", "text_sha256": "d6b8a75fa45eb2ee8326766bb10d5c626665d09f9514b00ec165e34400bd694b" }, { "subject": "HMRC VAT Notice 700/21", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "document": "Record keeping for VAT (VAT Notice 700/21)", "question": "jurisdiction", "answer": "gb", "answer_text": "the UK", "status": "stated", "retrieved_at": "2026-10-23", "quote": "you should consult VAT general enquiries", "text_sha256": "d6b8a75fa45eb2ee8326766bb10d5c626665d09f9514b00ec165e34400bd694b" }, { "subject": "HMRC VAT Notice 700/21", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "document": "Record keeping for VAT (VAT Notice 700/21)", "question": "kind", "answer": "guidance", "answer_text": "official guidance or consultation", "status": "stated", "retrieved_at": "2026-10-23", "quote": "Generally, you must keep all your business records for VAT purposes for at least 6 years", "text_sha256": "d6b8a75fa45eb2ee8326766bb10d5c626665d09f9514b00ec165e34400bd694b" }, { "subject": "HMRC VAT Notice 700/21", "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "document": "Record keeping for VAT (VAT Notice 700/21)", "question": "clause", "answer": "stated", "answer_text": "Records that form part of your ‘electronic account’ must be kept digitally in functional…", "status": "stated", "retrieved_at": "2026-10-23", "quote": "Records that form part of your ‘electronic account’ must be kept digitally in functional compatible software", "text_sha256": "d6b8a75fa45eb2ee8326766bb10d5c626665d09f9514b00ec165e34400bd694b" }, { "subject": "IRS records guidance", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "document": "What kind of records should I keep (IRS)", "question": "covers", "answer": "retention", "answer_text": "how long invoices and records are kept", "status": "stated", "retrieved_at": "2026-10-23", "quote": "Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks", "text_sha256": "e9fe45e78632dafb08465880bc34d872ed04fa95b9fcdb0cf95b7b9e1b547bf4" }, { "subject": "IRS records guidance", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "document": "What kind of records should I keep (IRS)", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-23", "quote": "It is important to keep these documents because they support the entries in your books and on your tax return", "text_sha256": "e9fe45e78632dafb08465880bc34d872ed04fa95b9fcdb0cf95b7b9e1b547bf4" }, { "subject": "IRS records guidance", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "document": "What kind of records should I keep (IRS)", "question": "kind", "answer": "guidance", "answer_text": "official guidance or consultation", "status": "stated", "retrieved_at": "2026-10-23", "quote": "Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks", "text_sha256": "e9fe45e78632dafb08465880bc34d872ed04fa95b9fcdb0cf95b7b9e1b547bf4" }, { "subject": "IRS records guidance", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "document": "What kind of records should I keep (IRS)", "question": "clause", "answer": "stated", "answer_text": "It is important to keep these documents because they support the entries in your books…", "status": "stated", "retrieved_at": "2026-10-23", "quote": "It is important to keep these documents because they support the entries in your books and on your tax return", "text_sha256": "e9fe45e78632dafb08465880bc34d872ed04fa95b9fcdb0cf95b7b9e1b547bf4" }, { "subject": "UCC 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "document": "Uniform Commercial Code section 9-102", "question": "covers", "answer": "receivable", "answer_text": "an invoice as an account that can be sold or assigned", "status": "stated", "retrieved_at": "2026-10-28", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance", "text_sha256": "7b0aabee27473c166d42d416ec936fb6637745d0e15ca4389946d6a731d92aff" }, { "subject": "UCC 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "document": "Uniform Commercial Code section 9-102", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance", "text_sha256": "7b0aabee27473c166d42d416ec936fb6637745d0e15ca4389946d6a731d92aff" }, { "subject": "UCC 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "document": "Uniform Commercial Code section 9-102", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance", "text_sha256": "7b0aabee27473c166d42d416ec936fb6637745d0e15ca4389946d6a731d92aff" }, { "subject": "UCC 9-102", "url": "https://www.law.cornell.edu/ucc/9/9-102", "document": "Uniform Commercial Code section 9-102", "question": "clause", "answer": "stated", "answer_text": "means a right to payment of a monetary obligation, whether or not earned by performance…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "means a right to payment of a monetary obligation, whether or not earned by performance, (i) for property that has been or is to be sold, leased, licensed, assigned", "text_sha256": "7b0aabee27473c166d42d416ec936fb6637745d0e15ca4389946d6a731d92aff" }, { "subject": "UCC 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "document": "Uniform Commercial Code section 9-109", "question": "covers", "answer": "receivable", "answer_text": "an invoice as an account that can be sold or assigned", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes", "text_sha256": "88cdf25fb08fe10df0bd23925d3b25bbef2eaca438f874a700a3d5dd4105bbb0" }, { "subject": "UCC 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "document": "Uniform Commercial Code section 9-109", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes", "text_sha256": "88cdf25fb08fe10df0bd23925d3b25bbef2eaca438f874a700a3d5dd4105bbb0" }, { "subject": "UCC 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "document": "Uniform Commercial Code section 9-109", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes", "text_sha256": "88cdf25fb08fe10df0bd23925d3b25bbef2eaca438f874a700a3d5dd4105bbb0" }, { "subject": "UCC 9-109", "url": "https://www.law.cornell.edu/ucc/9/9-109", "document": "Uniform Commercial Code section 9-109", "question": "clause", "answer": "stated", "answer_text": "a sale of accounts , chattel paper , payment intangibles , or promissory notes as part of…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a sale of accounts , chattel paper , payment intangibles , or promissory notes as part of a sale of the business out of which they arose", "text_sha256": "88cdf25fb08fe10df0bd23925d3b25bbef2eaca438f874a700a3d5dd4105bbb0" }, { "subject": "UCC 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "document": "Uniform Commercial Code section 9-406", "question": "covers", "answer": "receivable", "answer_text": "an invoice as an account that can be sold or assigned", "status": "stated", "retrieved_at": "2026-10-28", "quote": "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor", "text_sha256": "666f7c7efab27e71c6bd8c8b17bdd30672b0222730a8ef31baf83e599c1b9a90" }, { "subject": "UCC 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "document": "Uniform Commercial Code section 9-406", "question": "jurisdiction", "answer": "us", "answer_text": "the United States", "status": "stated", "retrieved_at": "2026-10-28", "quote": "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor", "text_sha256": "666f7c7efab27e71c6bd8c8b17bdd30672b0222730a8ef31baf83e599c1b9a90" }, { "subject": "UCC 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "document": "Uniform Commercial Code section 9-406", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor", "text_sha256": "666f7c7efab27e71c6bd8c8b17bdd30672b0222730a8ef31baf83e599c1b9a90" }, { "subject": "UCC 9-406", "url": "https://www.law.cornell.edu/ucc/9/9-406", "document": "Uniform Commercial Code section 9-406", "question": "clause", "answer": "stated", "answer_text": "may discharge its obligation by paying the assignor until, but not after, the account…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "may discharge its obligation by paying the assignor until, but not after, the account debtor receives a notification", "text_sha256": "666f7c7efab27e71c6bd8c8b17bdd30672b0222730a8ef31baf83e599c1b9a90" }, { "subject": "UK e-invoicing mandate", "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector", "document": "Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)", "question": "covers", "answer": "e-invoicing", "answer_text": "electronic invoicing policy", "status": "stated", "retrieved_at": "2026-10-28", "quote": "the UK will introduce mandatory e-invoicing for all VAT invoices from 2029", "text_sha256": "5368fa6e8e009ea2f3fd16cfa4aec83210d0cf8bb3d68735a7a4adc17be5ef0b" }, { "subject": "UK e-invoicing mandate", "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector", "document": "Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)", "question": "jurisdiction", "answer": "gb", "answer_text": "the UK", "status": "stated", "retrieved_at": "2026-10-28", "quote": "the UK will introduce mandatory e-invoicing for all VAT invoices from 2029", "text_sha256": "5368fa6e8e009ea2f3fd16cfa4aec83210d0cf8bb3d68735a7a4adc17be5ef0b" }, { "subject": "UK e-invoicing mandate", "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector", "document": "Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)", "question": "kind", "answer": "guidance", "answer_text": "official guidance or consultation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Read the full outcome Promoting electronic invoicing across UK businesses and the public sector", "text_sha256": "5368fa6e8e009ea2f3fd16cfa4aec83210d0cf8bb3d68735a7a4adc17be5ef0b" }, { "subject": "UK e-invoicing mandate", "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector", "document": "Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)", "question": "clause", "answer": "stated", "answer_text": "As announced at Budget 2025, the UK will introduce mandatory e-invoicing for all VAT…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "As announced at Budget 2025, the UK will introduce mandatory e-invoicing for all VAT invoices from 2029", "text_sha256": "5368fa6e8e009ea2f3fd16cfa4aec83210d0cf8bb3d68735a7a4adc17be5ef0b" }, { "subject": "VAT Directive art 226", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "document": "Council Directive 2006/112/EC (the VAT Directive)", "question": "covers", "answer": "contents", "answer_text": "what an invoice must show", "status": "stated", "retrieved_at": "2026-10-23", "quote": "a sequential number, based on one or more series, which uniquely identifies the invoice", "text_sha256": "337224b2f4137d4475ace1d29d04a066a162f51d5a0a3aa2d4df8adbc5afb228" }, { "subject": "VAT Directive art 226", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "document": "Council Directive 2006/112/EC (the VAT Directive)", "question": "jurisdiction", "answer": "eu", "answer_text": "the European Union", "status": "stated", "retrieved_at": "2026-10-23", "quote": "the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services", "text_sha256": "337224b2f4137d4475ace1d29d04a066a162f51d5a0a3aa2d4df8adbc5afb228" }, { "subject": "VAT Directive art 226", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "document": "Council Directive 2006/112/EC (the VAT Directive)", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-23", "quote": "a sequential number, based on one or more series, which uniquely identifies the invoice", "text_sha256": "337224b2f4137d4475ace1d29d04a066a162f51d5a0a3aa2d4df8adbc5afb228" }, { "subject": "VAT Directive art 226", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "document": "Council Directive 2006/112/EC (the VAT Directive)", "question": "clause", "answer": "stated", "answer_text": "the full name and address of the taxable person and of the customer", "status": "stated", "retrieved_at": "2026-10-23", "quote": "the full name and address of the taxable person and of the customer", "text_sha256": "337224b2f4137d4475ace1d29d04a066a162f51d5a0a3aa2d4df8adbc5afb228" }, { "subject": "VAT Regulations 1995 reg 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "document": "Value Added Tax Regulations 1995, regulation 14", "question": "covers", "answer": "contents", "answer_text": "what an invoice must show", "status": "stated", "retrieved_at": "2026-10-28", "quote": "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars", "text_sha256": "c984d9627989ac1a9ccae9b8d7150a1ac2ae746724a211de88287089f944071f" }, { "subject": "VAT Regulations 1995 reg 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "document": "Value Added Tax Regulations 1995, regulation 14", "question": "jurisdiction", "answer": "gb", "answer_text": "the UK", "status": "stated", "retrieved_at": "2026-10-28", "quote": "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars", "text_sha256": "c984d9627989ac1a9ccae9b8d7150a1ac2ae746724a211de88287089f944071f" }, { "subject": "VAT Regulations 1995 reg 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "document": "Value Added Tax Regulations 1995, regulation 14", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars", "text_sha256": "c984d9627989ac1a9ccae9b8d7150a1ac2ae746724a211de88287089f944071f" }, { "subject": "VAT Regulations 1995 reg 14", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "document": "Value Added Tax Regulations 1995, regulation 14", "question": "clause", "answer": "stated", "answer_text": "a sequential number based on one or more series which uniquely identifies the document", "status": "stated", "retrieved_at": "2026-10-28", "quote": "a sequential number based on one or more series which uniquely identifies the document", "text_sha256": "c984d9627989ac1a9ccae9b8d7150a1ac2ae746724a211de88287089f944071f" }, { "subject": "VAT Regulations 1995 reg 31", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/31", "document": "Value Added Tax Regulations 1995, regulation 31", "question": "covers", "answer": "retention", "answer_text": "how long invoices and records are kept", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Every taxable person shall, for the purpose of accounting for VAT, keep the following records", "text_sha256": "d13211bbc49cb90a92bbc57e74887553d51078395c59ca2a133e8e0688f81c6d" }, { "subject": "VAT Regulations 1995 reg 31", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/31", "document": "Value Added Tax Regulations 1995, regulation 31", "question": "jurisdiction", "answer": "gb", "answer_text": "the UK", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Every taxable person shall, for the purpose of accounting for VAT, keep the following records", "text_sha256": "d13211bbc49cb90a92bbc57e74887553d51078395c59ca2a133e8e0688f81c6d" }, { "subject": "VAT Regulations 1995 reg 31", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/31", "document": "Value Added Tax Regulations 1995, regulation 31", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Every taxable person shall, for the purpose of accounting for VAT, keep the following records", "text_sha256": "d13211bbc49cb90a92bbc57e74887553d51078395c59ca2a133e8e0688f81c6d" }, { "subject": "VAT Regulations 1995 reg 31", "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/31", "document": "Value Added Tax Regulations 1995, regulation 31", "question": "clause", "answer": "stated", "answer_text": "copies of all VAT invoices issued by him, (d) all VAT invoices received by him", "status": "stated", "retrieved_at": "2026-10-28", "quote": "copies of all VAT invoices issued by him, (d) all VAT invoices received by him", "text_sha256": "d13211bbc49cb90a92bbc57e74887553d51078395c59ca2a133e8e0688f81c6d" }, { "subject": "VATA 1994 Sch 11 para 6", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6", "document": "Value Added Tax Act 1994, Schedule 11, paragraph 6", "question": "covers", "answer": "retention", "answer_text": "how long invoices and records are kept", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years", "text_sha256": "3242a129d847c2c096fef216a3c4c07db669a2b0ee21fc08fca437378c7886d4" }, { "subject": "VATA 1994 Sch 11 para 6", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6", "document": "Value Added Tax Act 1994, Schedule 11, paragraph 6", "question": "jurisdiction", "answer": "gb", "answer_text": "the UK", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Every taxable person shall keep such records as the Commissioners may by regulations require", "text_sha256": "3242a129d847c2c096fef216a3c4c07db669a2b0ee21fc08fca437378c7886d4" }, { "subject": "VATA 1994 Sch 11 para 6", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6", "document": "Value Added Tax Act 1994, Schedule 11, paragraph 6", "question": "kind", "answer": "statute", "answer_text": "a statute or regulation", "status": "stated", "retrieved_at": "2026-10-28", "quote": "Every taxable person shall keep such records as the Commissioners may by regulations require", "text_sha256": "3242a129d847c2c096fef216a3c4c07db669a2b0ee21fc08fca437378c7886d4" }, { "subject": "VATA 1994 Sch 11 para 6", "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6", "document": "Value Added Tax Act 1994, Schedule 11, paragraph 6", "question": "clause", "answer": "stated", "answer_text": "The Commissioners may require any records kept in pursuance of this paragraph to be…", "status": "stated", "retrieved_at": "2026-10-28", "quote": "The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years", "text_sha256": "3242a129d847c2c096fef216a3c4c07db669a2b0ee21fc08fca437378c7886d4" } ], "sources": [ { "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14", "label": "VAT Regulations 1995 reg 14, contents of VAT invoice", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/31", "label": "VAT Regulations 1995 reg 31, records", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6", "label": "VATA 1994 Sch 11 para 6, duty to keep records", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021", "label": "HMRC VAT Notice 700/21, record keeping for VAT", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "label": "HMRC VAT Notice 700, the VAT guide", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "label": "GOV.UK: invoices, what they must include", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector", "label": "HMRC and DBT consultation on electronic invoicing", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112", "label": "Council Directive 2006/112/EC (VAT Directive)", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/ucc/9/9-102", "label": "UCC 9-102, definitions", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/ucc/9/9-109", "label": "UCC 9-109, scope", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.law.cornell.edu/ucc/9/9-406", "label": "UCC 9-406, discharge of account debtor; assignment", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "label": "IRS: what kind of records should I keep", "license": "cited for reporting; the publisher's own UK, EU and US statutes, regulations and official guidance", "class": "primary-government", "status": "read" } ], "methodology": "Each rule's own UK, EU and US statutes, regulations and official guidance were read through estate-fetch and stored whole (sha256 on every row). For every statute or guidance page, four questions were answered from its own words: what the rule governs, where it applies, what kind of text it is, the rule, in its words. Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the statute or guidance page read does not address the question. A rule with several statute and guidance pages reads 'varies' where they disagree. 12 rules, 12 statute and guidance pages.", "embed": "
12 UK, EU and US rules on what an invoice carries and how long it is kept, read 28 October 2026.
The law on what an invoice carries and how long it is kept, sellinvoicedatatoai.com
" }