Name and address of trader

You are required to establish the name and address of your buyer (the trader) where the transaction is business-to-business. If the product is for your own use or it is sold to a final consumer, these details are not required to be recorded. 

Details can be obtained through proformas, contracts of sale, delivery notes and invoices. Account should also be taken in the recording system of any delays between for example, you finished product to placing it on the market for sale.