Article 242
Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 2 — General obligations
Article 243
1. Every taxable person shall keep a register of the goods dispatched or transported, by that person or on his behalf, to a destination outside the territory of the Member State of departure but within the Community for the purposes of transactions consisting in work on those goods or their temporary use as referred to in points (f), (g) and (h) of Article 17(2). 2. Every taxable person shall keep accounts in sufficient detail to enable the identification of goods dispatched to him from another Member State, by or on behalf of a taxable person identified for VAT purposes in that other Member State, and used for services consisting in valuations of those goods or work on those goods as referred to in point (c) of Article 52.
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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