From: "Peter Ibbotson" 
Newsgroups: uk.finance
Subject: Re: reproduce invoice
Date: Thu, 15 Jul 2004 15:58:00 +0100

"SG"  wrote in message 
news:fe3ac5dd.0407150640.6b8be774@posting.google.com...
> Hi all,
> I need to get hold of an invoice for this time last year and the
> company concerned tell me that they cannot reproduce the invoice.
> Is there a legal requirement for them to do this? Are there any new
> regulations, legislations or standards, which I could quote, in a
> pompous fashion, which covers this type of event?
> Many thanks
> Sam

For the UK the VAT guide (Notice 700) has this to say:
19.2 What records must I keep
19.2.1 General requirements
You must keep records and accounts of all taxable goods and services which 
you receive or supply in the course of your business.
[snip]
19.2.3 Maintaining and preserving records
You must normally keep your business records for 6 years
[snip]
19.4 Keeping copies of VAT invoices
Unless you make retail supplies and issue less detailed VAT invoices (see 
paragraph 16.6.1) you must keep a copy of all VAT invoices that you issue


Note: Folks that use the Cash accounting scheme have different rules 
(usually when turning over less than £600,000)
Less detailed VAT invoices tend to be for goods less than £100, I think it's 
permissible in that case to just keep grand totals (e.g. the till roll)

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