The directive prescribes records in
both directions here
(extract from the text of the law)....
Food and animal feed traders must
be able to identify each and every person from whom they have received a foodstuff [...], an
animal from which food is to be
or a substance [...].
To this end, they shall set up systems and processes whereby they can submit this information to the relevant authorities on request (documentation).
Food and animal feed traders shall also put in place
systems and processes to identify other companies
to whom their produce has been delivered.
This information shall be made available to
the relevant authorities on request.