RECORD KEEPING FOR VAT PURPOSES Accurate records for VAT purposes are very important subject that allow for easier VAT return preparation as well as less stress for the company related to unnecessary HMRC inspection. If you are VAT registered, you must: keep accurate records of sales and purchases keep record of VAT account which is usually prepared by your accountant issue correct sales invoices to your clients (details below) make sure that all records are accurate, complete, and up to date records should be organized in the way that is easy to access any documents in case of HMRC inspection as well as to easily explain how numbers have been calculated in VAT return there are no exact requ
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