The update advises that while it remains HMRC’s view that best practice would be to digitally record the individual supplies, to manage risk of missed or duplicated entries, they accept that additional work for a business in capturing individual supplies digitally could in itself lead to data entry errors.
On this basis, HMRC advise they can accept the recording of totals from a supplier statement where all the supplies on the statement relate to the same VAT period and the total VAT charged at each rate is shown. If a business does choose this option, they are also required to cross-reference all supplies on the supplier statement to invoices received, but HMRC go on to confirm this can be done outside of the digital records.
In other words, you should keep the individual supplier invoices with the statement and tick off each one to show that you have them all but you no longer need to enter them all on to the software.
Please note that the requirement to record all customer invoices / daily takings still stands.
To see the update in full see https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat The point is specifically covered in paragraph 4.3.3.1.
