Accounting Software: Keeping VAT records

In general, you must keep the following VAT records:

Records of all the standard-rated, reduced-rated, zero-rated and exempt goods and services that you buy or sell.
Copies of all sales invoices you issue. Except: if you are a retailer you do not have to keep copies of any less detailed VAT invoices for items under £250 including VAT - unless your customer has asked for a VAT invoice.
All purchase invoices for items you buy.
All credit notes and debit notes you receive.
Copies of all credit notes and debit notes you issue.
Any self-billing agreements you make as a supplier.
Copies of self-billing agreements you make as a customer and name, address and VAT registration number of the supplier.
Records of any goods you give away or take from stock for your private use including rate and amount of VAT.
Records of any goods or services bought for which you cannot reclaim the VAT, such as business entertainment.
Any documents dealing with special VAT treatment, such as reliefs or zero-rating by certificate.
Records of any goods you export.
Records of any taxable self-supplies you make - for example if you sell cars and you use one of your cars in stock for business purposes.
Any adjustments such as corrections to your accounts or amended VAT invoices.
A VAT account, as outlined in the following section of this guide.