Article 14 stipulates that persons liable for Excise Tax must keep regular and independent accounting books and records to document the movement of Excise Goods. These records, along with supporting documents, must be maintained in an organised and logical manner to allow the Tax Authority to verify the accuracy of tax calculations and payments. The mandated retention period for these records is five years from the end of the fiscal year in which the transaction occurred. This period may be extended if a longer retention period is required by any other laws in force within a Member State.