Sch 9ZE para 14
(1) A person (“P”) who is registered under the IOSS scheme must keep and make available to the Commissioners, on request, ... obligatory records ... . (2) The records must be made available by electronic means. (3) In sub-paragraph (1) “ obligatory records ” means records , of transactions entered into by P covered by the scheme, containing the information referred to in Article 63c(2) of the Implementing Regulation.