What records a UAE business must keep, and for how long

Good records are what turn a VAT return or a Corporate Tax return from a guess into a fact. They're also what the FTA asks to see first in an audit. Here's what a UAE small business should keep, and for how long.

How long to keep them

In practice, keeping everything for seven years is the simplest rule for most small businesses.

What to keep

• Sales: every tax invoice and simplified tax invoice you issue, in sequence, plus credit and debit notes.
• Purchases: every tax invoice you receive, especially those you've claimed VAT on, and import documents.
• The books themselves: a general ledger, accounts receivable and payable, and the chart of accounts behind your reports.
• Bank: statements and reconciliations, so every payment in the books matches the bank.
• Payroll: employee records and salary payments.
• Contracts and agreements that affect what you charge or pay, including quotations your customers accepted.
• Your VAT returns and the workings behind them.

Format and language

Records can be kept electronically, as long as they're complete, readable and can be produced when asked. The FTA may ask for documents to be translated into Arabic, so keep them in a form you can share easily.

Why “keeping receipts” isn't enough

A drawer of receipts is a collection, not a set of books. What matters is that every figure on your returns can be traced to an entry, and every entry to its document. That link is what makes an audit quick.

A simple system that holds up

1. Record every sale and expense when it happens, not at month end.
2. Keep the document with the entry it supports, not in a separate folder.
3. Use a double-entry ledger, so reports and returns agree with each other.
4. Reconcile with the bank regularly.
5. Never edit an issued invoice; raise a credit note.

This article is general information, not tax advice. Rules as published in November 2026; for your own circumstances, speak to your accountant or a registered tax agent.