# The law on what an invoice carries and how long it is kept

> 12 UK, EU and US rules on what an invoice carries and how long it is kept, read 28 October 2026.

Sell Invoice Data To AI · https://sellinvoicedatatoai.com/datasets/invoice-records-law/ · computed 2026-10-28

**Rules on the register:** 12 rules (12 statute and guidance pages read; 12 named).

## The answers, question by question

- **What the rule governs:** what an invoice must show 4, how long invoices and records are kept 4, an invoice as an account that can be sold or assigned 3, electronic invoicing policy 1
- **Where it applies:** the UK 7, the United States 4, the European Union 1
- **What kind of text it is:** a statute or regulation 7, official guidance or consultation 5
- **The rule, in its words:** stated 12

## Every rule

| Rule | What the rule governs | Where it applies | What kind of text it is | The rule, in its words |
|---|---|---|---|---|
| GOV.UK invoice requirements | what an invoice must show | the UK | official guidance or consultation | Your invoice must include: a unique identification number your company name, address and… |
| HMRC VAT Notice 700 | what an invoice must show | the UK | official guidance or consultation | the general VAT rules that apply to invoicing the information that a VAT invoice must show |
| HMRC VAT Notice 700/21 | how long invoices and records are kept | the UK | official guidance or consultation | Records that form part of your ‘electronic account’ must be kept digitally in functional… |
| IRS records guidance | how long invoices and records are kept | the United States | official guidance or consultation | It is important to keep these documents because they support the entries in your books… |
| UCC 9-102 | an invoice as an account that can be sold or assigned | the United States | a statute or regulation | means a right to payment of a monetary obligation, whether or not earned by performance… |
| UCC 9-109 | an invoice as an account that can be sold or assigned | the United States | a statute or regulation | a sale of accounts , chattel paper , payment intangibles , or promissory notes as part of… |
| UCC 9-406 | an invoice as an account that can be sold or assigned | the United States | a statute or regulation | may discharge its obligation by paying the assignor until, but not after, the account… |
| UK e-invoicing mandate | electronic invoicing policy | the UK | official guidance or consultation | As announced at Budget 2025, the UK will introduce mandatory e-invoicing for all VAT… |
| VAT Directive art 226 | what an invoice must show | the European Union | a statute or regulation | the full name and address of the taxable person and of the customer |
| VAT Regulations 1995 reg 14 | what an invoice must show | the UK | a statute or regulation | a sequential number based on one or more series which uniquely identifies the document |
| VAT Regulations 1995 reg 31 | how long invoices and records are kept | the UK | a statute or regulation | copies of all VAT invoices issued by him, (d) all VAT invoices received by him |
| VATA 1994 Sch 11 para 6 | how long invoices and records are kept | the UK | a statute or regulation | The Commissioners may require any records kept in pursuance of this paragraph to be… |

## The sentence each answer rests on (48)

- GOV.UK invoice requirements, [Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)](https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include), read 2026-10-23, What the rule governs: "Your invoice must include: a unique identification number your company name, address and contact information"
- GOV.UK invoice requirements, [Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)](https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include), read 2026-10-23, Where it applies: "If your company is a limited company, you must include the full company name"
- GOV.UK invoice requirements, [Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)](https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include), read 2026-10-23, What kind of text it is: "Your invoice must include: a unique identification number your company name, address and contact information"
- GOV.UK invoice requirements, [Invoicing and taking payment from customers: invoices, what they must include (GOV.UK)](https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include), read 2026-10-23, The rule, in its words: "Your invoice must include: a unique identification number your company name, address and contact information"
- HMRC VAT Notice 700, [The VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-notice-700), read 2026-10-23, What the rule governs: "the information that a VAT invoice must show when you can issue simplified invoices"
- HMRC VAT Notice 700, [The VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-notice-700), read 2026-10-23, Where it applies: "You will find it helpful to read Record keeping (VAT Notice 700/21)"
- HMRC VAT Notice 700, [The VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-notice-700), read 2026-10-23, What kind of text it is: "the information that a VAT invoice must show when you can issue simplified invoices"
- HMRC VAT Notice 700, [The VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-notice-700), read 2026-10-23, The rule, in its words: "the general VAT rules that apply to invoicing the information that a VAT invoice must show"
- HMRC VAT Notice 700/21, [Record keeping for VAT (VAT Notice 700/21)](https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021), read 2026-10-23, What the rule governs: "Generally, you must keep all your business records for VAT purposes for at least 6 years"
- HMRC VAT Notice 700/21, [Record keeping for VAT (VAT Notice 700/21)](https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021), read 2026-10-23, Where it applies: "you should consult VAT general enquiries"
- HMRC VAT Notice 700/21, [Record keeping for VAT (VAT Notice 700/21)](https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021), read 2026-10-23, What kind of text it is: "Generally, you must keep all your business records for VAT purposes for at least 6 years"
- HMRC VAT Notice 700/21, [Record keeping for VAT (VAT Notice 700/21)](https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021), read 2026-10-23, The rule, in its words: "Records that form part of your ‘electronic account’ must be kept digitally in functional compatible software"
- IRS records guidance, [What kind of records should I keep (IRS)](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep), read 2026-10-23, What the rule governs: "Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks"
- IRS records guidance, [What kind of records should I keep (IRS)](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep), read 2026-10-23, Where it applies: "It is important to keep these documents because they support the entries in your books and on your tax return"
- IRS records guidance, [What kind of records should I keep (IRS)](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep), read 2026-10-23, What kind of text it is: "Supporting documents include sales slips, paid bills, invoices, receipts, deposit slips, and canceled checks"
- IRS records guidance, [What kind of records should I keep (IRS)](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep), read 2026-10-23, The rule, in its words: "It is important to keep these documents because they support the entries in your books and on your tax return"
- UCC 9-102, [Uniform Commercial Code section 9-102](https://www.law.cornell.edu/ucc/9/9-102), read 2026-10-28, What the rule governs: "means a right to payment of a monetary obligation, whether or not earned by performance"
- UCC 9-102, [Uniform Commercial Code section 9-102](https://www.law.cornell.edu/ucc/9/9-102), read 2026-10-28, Where it applies: "means a right to payment of a monetary obligation, whether or not earned by performance"
- UCC 9-102, [Uniform Commercial Code section 9-102](https://www.law.cornell.edu/ucc/9/9-102), read 2026-10-28, What kind of text it is: "means a right to payment of a monetary obligation, whether or not earned by performance"
- UCC 9-102, [Uniform Commercial Code section 9-102](https://www.law.cornell.edu/ucc/9/9-102), read 2026-10-28, The rule, in its words: "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"
- UCC 9-109, [Uniform Commercial Code section 9-109](https://www.law.cornell.edu/ucc/9/9-109), read 2026-10-28, What the rule governs: "a sale of accounts , chattel paper , payment intangibles , or promissory notes"
- UCC 9-109, [Uniform Commercial Code section 9-109](https://www.law.cornell.edu/ucc/9/9-109), read 2026-10-28, Where it applies: "a sale of accounts , chattel paper , payment intangibles , or promissory notes"
- UCC 9-109, [Uniform Commercial Code section 9-109](https://www.law.cornell.edu/ucc/9/9-109), read 2026-10-28, What kind of text it is: "a sale of accounts , chattel paper , payment intangibles , or promissory notes"
- UCC 9-109, [Uniform Commercial Code section 9-109](https://www.law.cornell.edu/ucc/9/9-109), read 2026-10-28, The rule, in its words: "a sale of accounts , chattel paper , payment intangibles , or promissory notes as part of a sale of the business out of which they arose"
- UCC 9-406, [Uniform Commercial Code section 9-406](https://www.law.cornell.edu/ucc/9/9-406), read 2026-10-28, What the rule governs: "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor"
- UCC 9-406, [Uniform Commercial Code section 9-406](https://www.law.cornell.edu/ucc/9/9-406), read 2026-10-28, Where it applies: "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor"
- UCC 9-406, [Uniform Commercial Code section 9-406](https://www.law.cornell.edu/ucc/9/9-406), read 2026-10-28, What kind of text it is: "an account debtor on an account , chattel paper , or a payment intangible may discharge its obligation by paying the assignor"
- UCC 9-406, [Uniform Commercial Code section 9-406](https://www.law.cornell.edu/ucc/9/9-406), read 2026-10-28, The rule, in its words: "may discharge its obligation by paying the assignor until, but not after, the account debtor receives a notification"
- UK e-invoicing mandate, [Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)](https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector), read 2026-10-28, What the rule governs: "the UK will introduce mandatory e-invoicing for all VAT invoices from 2029"
- UK e-invoicing mandate, [Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)](https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector), read 2026-10-28, Where it applies: "the UK will introduce mandatory e-invoicing for all VAT invoices from 2029"
- UK e-invoicing mandate, [Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)](https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector), read 2026-10-28, What kind of text it is: "Read the full outcome Promoting electronic invoicing across UK businesses and the public sector"
- UK e-invoicing mandate, [Promoting electronic invoicing across UK businesses and the public sector (consultation outcome)](https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector), read 2026-10-28, The rule, in its words: "As announced at Budget 2025, the UK will introduce mandatory e-invoicing for all VAT invoices from 2029"
- VAT Directive art 226, [Council Directive 2006/112/EC (the VAT Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112), read 2026-10-23, What the rule governs: "a sequential number, based on one or more series, which uniquely identifies the invoice"
- VAT Directive art 226, [Council Directive 2006/112/EC (the VAT Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112), read 2026-10-23, Where it applies: "the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services"
- VAT Directive art 226, [Council Directive 2006/112/EC (the VAT Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112), read 2026-10-23, What kind of text it is: "a sequential number, based on one or more series, which uniquely identifies the invoice"
- VAT Directive art 226, [Council Directive 2006/112/EC (the VAT Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112), read 2026-10-23, The rule, in its words: "the full name and address of the taxable person and of the customer"
- VAT Regulations 1995 reg 14, [Value Added Tax Regulations 1995, regulation 14](https://www.legislation.gov.uk/uksi/1995/2518/regulation/14), read 2026-10-28, What the rule governs: "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars"
- VAT Regulations 1995 reg 14, [Value Added Tax Regulations 1995, regulation 14](https://www.legislation.gov.uk/uksi/1995/2518/regulation/14), read 2026-10-28, Where it applies: "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars"
- VAT Regulations 1995 reg 14, [Value Added Tax Regulations 1995, regulation 14](https://www.legislation.gov.uk/uksi/1995/2518/regulation/14), read 2026-10-28, What kind of text it is: "registered person providing a VAT invoice in accordance with regulation 13 shall state thereon the following particulars"
- VAT Regulations 1995 reg 14, [Value Added Tax Regulations 1995, regulation 14](https://www.legislation.gov.uk/uksi/1995/2518/regulation/14), read 2026-10-28, The rule, in its words: "a sequential number based on one or more series which uniquely identifies the document"
- VAT Regulations 1995 reg 31, [Value Added Tax Regulations 1995, regulation 31](https://www.legislation.gov.uk/uksi/1995/2518/regulation/31), read 2026-10-28, What the rule governs: "Every taxable person shall, for the purpose of accounting for VAT, keep the following records"
- VAT Regulations 1995 reg 31, [Value Added Tax Regulations 1995, regulation 31](https://www.legislation.gov.uk/uksi/1995/2518/regulation/31), read 2026-10-28, Where it applies: "Every taxable person shall, for the purpose of accounting for VAT, keep the following records"
- VAT Regulations 1995 reg 31, [Value Added Tax Regulations 1995, regulation 31](https://www.legislation.gov.uk/uksi/1995/2518/regulation/31), read 2026-10-28, What kind of text it is: "Every taxable person shall, for the purpose of accounting for VAT, keep the following records"
- VAT Regulations 1995 reg 31, [Value Added Tax Regulations 1995, regulation 31](https://www.legislation.gov.uk/uksi/1995/2518/regulation/31), read 2026-10-28, The rule, in its words: "copies of all VAT invoices issued by him, (d) all VAT invoices received by him"
- VATA 1994 Sch 11 para 6, [Value Added Tax Act 1994, Schedule 11, paragraph 6](https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6), read 2026-10-28, What the rule governs: "The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years"
- VATA 1994 Sch 11 para 6, [Value Added Tax Act 1994, Schedule 11, paragraph 6](https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6), read 2026-10-28, Where it applies: "Every taxable person shall keep such records as the Commissioners may by regulations require"
- VATA 1994 Sch 11 para 6, [Value Added Tax Act 1994, Schedule 11, paragraph 6](https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6), read 2026-10-28, What kind of text it is: "Every taxable person shall keep such records as the Commissioners may by regulations require"
- VATA 1994 Sch 11 para 6, [Value Added Tax Act 1994, Schedule 11, paragraph 6](https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6), read 2026-10-28, The rule, in its words: "The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years"

## 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.

## Sources

- [VAT Regulations 1995 reg 14, contents of VAT invoice](https://www.legislation.gov.uk/uksi/1995/2518/regulation/14) (read)
- [VAT Regulations 1995 reg 31, records](https://www.legislation.gov.uk/uksi/1995/2518/regulation/31) (read)
- [VATA 1994 Sch 11 para 6, duty to keep records](https://www.legislation.gov.uk/ukpga/1994/23/schedule/11/paragraph/6) (read)
- [HMRC VAT Notice 700/21, record keeping for VAT](https://www.gov.uk/guidance/record-keeping-for-vat-notice-70021) (read)
- [HMRC VAT Notice 700, the VAT guide](https://www.gov.uk/guidance/vat-guide-notice-700) (read)
- [GOV.UK: invoices, what they must include](https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include) (read)
- [HMRC and DBT consultation on electronic invoicing](https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector) (read)
- [Council Directive 2006/112/EC (VAT Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112) (read)
- [UCC 9-102, definitions](https://www.law.cornell.edu/ucc/9/9-102) (read)
- [UCC 9-109, scope](https://www.law.cornell.edu/ucc/9/9-109) (read)
- [UCC 9-406, discharge of account debtor; assignment](https://www.law.cornell.edu/ucc/9/9-406) (read)
- [IRS: what kind of records should I keep](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) (read)

## Cite or embed

- 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).

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