Guide
What records should I keep?
The official guidance does not yet publish a detailed list of records a small retailer must keep. Keep your registration details and the invoices that show deposits. Last checked: 12 Oct 2026
In short: The official guidance does not yet publish a detailed list of records a small retailer must keep. Keep your registration details and the invoices that show deposits. No detailed record-keeping list for small retailers has been published yet. Registration asks for premises details and your return method. Deposits are included in business-to-business sales, so they show on what you buy in.
What is published
GOV.UK lists retailer duties: register, refund the deposit, store returned containers and display information. It does not publish a detailed record-keeping list for small retailers. We will update this page when one is published.
Source: GOV.UK: DRS retailer responsibilities
Registration details
Registration asks for premises details, whether each site is manual or uses an RVM, and the RVM model and serial number.
Sources: Exchange for Change FAQs; Exchange for Change retailer registration instructions (PDF)
Deposits on what you buy
The deposit is included in business-to-business sales as well as sales to customers.
Source: Exchange for Change FAQs
Enforcement
The scheme is enforced by the Environment Agency, Trading Standards and, in Northern Ireland, the NIEA.
Questions
Is there an official list of records to keep?
Not yet for small retailers. GOV.UK sets out duties but no detailed list.
What will registration ask for?
Premises details, manual or RVM, and RVM model and serial if you have one.
Sources: Exchange for Change FAQs; Exchange for Change retailer registration instructions (PDF)
Who enforces the scheme?
The Environment Agency, Trading Standards and the NIEA in Northern Ireland.