UAE Tax Record-Keeping 2026: How Long to Keep Records

By Harib Nadim · Founder, CalcUAE · Updated 21 July 2026

There is no single UAE tax-record retention period. Corporate tax records are generally kept for seven years, ordinary VAT records for five, and some property-related records for much longer. The right answer depends on the tax, the document and whether an audit, dispute or refund claim is still open.

This guide sets out a workable retention policy for 2026 and the records that should sit behind it.

Every period below is drawn from the Tax Procedures Law (Federal Decree-Law No. 28 of 2022) and its Executive Regulation, the Corporate Tax Law (Federal Decree-Law No. 47 of 2022, Article 56), and the VAT Law (Federal Decree-Law No. 8 of 2017).

How long to keep records: the full matrix

Two extensions can push these periods further:

• Under audit or dispute: if the FTA notifies a tax audit near the end of the retention window, records must be kept for up to 4 additional years so the audit can be completed — up to 9 years for standard VAT records.
• Pending refund (2026 change): under Cabinet Decision No. 17 of 2026 (effective 1 April 2026), where a refund application is still pending, records tied to it must be kept for 2 extra years beyond the standard period.

Practical rule: if the same accounting file supports both VAT and corporate tax, retaining it for at least seven years is a sensible baseline. Property businesses should identify the records subject to the longer VAT period instead of relying on that baseline.

What records you actually have to keep

An invoice archive is only part of the file. The records should let someone move from a transaction to the ledger, the tax calculation and the filed return without guessing what happened.

For corporate tax, keep:

• Financial statements (audited where required — see below)
• General ledger, trial balance, and journals
• Invoices issued and received, contracts, and agreements
• Fixed asset register and depreciation schedules
• Bank statements for all accounts
• Payroll and end-of-service records
• Transfer pricing documentation for related-party transactions

For VAT, keep:

• Tax invoices and tax credit notes issued and received
• Records of all supplies and imports (standard-rated, zero-rated, exempt, reverse-charge)
• VAT return working papers and calculations
• Import and export documentation and customs records
• Records of goods and services used for non-business purposes

If you are a Qualifying Free Zone Person, audited financial statements are part of the regime's conditions. Businesses with revenue above AED 50 million are also within the corporate-tax audited-financial-statement requirement, subject to the relevant decision. See the free zone corporate tax guide for the QFZP rules.

The format rules the FTA enforces

You do not have to keep paper. You do have to keep records that stand up to inspection:

• Digital is allowed — provided the records are identical to the originals, readable, and reproducible.
• Available on request — records must be produced to the FTA when asked. Do not rely on an archive you cannot actually retrieve.
• IFRS accounting — financial statements must follow International Financial Reporting Standards (IFRS, or IFRS for SMEs where permitted).
• Supported by a usable audit trail — totals in the return should reconcile to the ledger and source documents.

The easiest time to fix a missing invoice or unexplained bank entry is during the monthly close. Waiting until a return or audit is due usually turns a small gap into a reconstruction exercise.

What poor records cost you

Poor records create two separate risks: a direct record-keeping penalty and an inability to support the figures reported in a return.

• The FTA issues administrative penalties for failing to keep the required records. See the current framework in the UAE FTA Penalties 2026 guide.
• If the FTA cannot establish the correct tax from the available information, it may issue an assessment using the information it has.
• For a QFZP, failing the audited-financial-statement condition can affect qualifying status, not merely produce a filing inconvenience.

Common mistakes

• Assuming one retention period. VAT is 5 years, corporate tax is 7, real estate is 15. Default to 7 for everything.
• Deleting at the deadline while under audit. An open audit or dispute extends the period by up to 4 years.
• Keeping data you cannot retrieve. "We have it somewhere" is not "available on request."
• Treating record collection as year-end work. The signed audit report may arrive at year-end, but its supporting trail is built transaction by transaction.
• Ignoring related-party evidence. Even where a master file or local file is not required, the arm's-length basis of related-party transactions should be supportable.

Frequently Asked Questions

How long do you have to keep tax records in the UAE?

It depends on the record. Corporate tax records must be kept for 7 years after the end of the tax period (Article 56 of the Corporate Tax Law). General VAT and tax records must be kept for 5 years. Real estate records must be kept for 15 years, and capital assets scheme records for 10 years. Where the same file supports VAT and corporate tax, seven years is a practical baseline, subject to any longer rule or open proceeding.

How long must UAE corporate tax records be kept?

Seven years from the end of the relevant tax period, under Article 56 of Federal Decree-Law No. 47 of 2022. Transfer pricing documentation is also kept for 7 years.

How long must VAT records be kept in the UAE?

Five years from the end of the relevant tax period for general VAT records. Real estate records are 15 years and capital assets scheme records are 10 years. If you are under a tax audit, records may need to be kept up to 4 years longer.

Can UAE tax records be kept digitally?

Yes. Records may be kept electronically provided they are identical to the originals, readable, reproducible, and available to the FTA on request. Financial statements must follow IFRS.

What happens if I don't keep proper records?

The FTA can impose administrative penalties for failing to maintain the required records, and incomplete records during an audit can lead to estimated assessments. For a Qualifying Free Zone Person, missing audited financial statements can cost the 0% corporate tax rate.

Does a tax audit change how long I keep records?

Yes. If the FTA notifies an audit near the end of your retention period, you must keep the records for up to 4 additional years so the audit can be completed. A pending refund application adds 2 more years under Cabinet Decision No. 17 of 2026.

A workable retention routine

At each period end, save the filed return, submission receipt, payment evidence, reconciliation and final supporting schedules together. Apply a destruction date by document class, then suspend destruction whenever an audit, dispute, voluntary disclosure or refund claim affects that period. Test the archive occasionally by retrieving a sample invoice and tracing it to the return.

For related guidance, see the bookkeeping guide, the free zone corporate tax guide and the current FTA penalties guide.

Sources

• Federal Decree-Law No. 47 of 2022 (Corporate Tax), Article 56 — record retention
• Federal Decree-Law No. 28 of 2022 (Tax Procedures) and its Executive Regulation
• Federal Decree-Law No. 8 of 2017 (VAT) and Executive Regulation — real estate (15 years) and capital assets (10 years)
• Cabinet Decision No. 17 of 2026 — pending-refund record retention extension
• FTA corporate tax record-keeping reminder
• Executive Regulation of the Tax Procedures Law

Related tools:

• UAE Corporate Tax Calculator — estimate your CT liability
• UAE FTA Penalty Calculator — see the cost of non-compliance