UAE Accounting Records in 2026: Is Your Business Ready for the FTA’s New Record-Keeping Rules?

 



Keeping accounting records is more than saving invoices in a folder. UAE businesses need to make sure their records are complete, readable and available if the Federal Tax Authority (FTA) requests them.

FTA Decision No. 4 of 2026 sets out rules for maintaining information in accounting records and commercial books. It applies to records kept electronically or as scanned copies, so businesses should review how their documents are stored and managed.

What does the FTA require?

Under the Decision, accounting records and commercial books must:

  • Be complete and match the original documents.
  • Be clear and easy to read.
  • Be accessible to the FTA upon request, including through the system where they are stored.

If a business keeps electronic copies or scans, those copies should include all pages in the correct order. Partial scans are not accepted, and the information must remain clear when viewed on a computer screen. If records are password-protected or encrypted, the business must be able to provide the access details requested by the FTA.

Can a business outsource record-keeping?

Yes. A business may engage a third party to maintain its accounting records and commercial books. However, the business remains legally responsible for keeping those records and ensuring they are safe.

This makes it important to understand what an accounting service includes: how records are collected, organised, backed up and made available to the business when needed.

How long should records be kept?

For Corporate Tax purposes, the FTA says records and documents should be kept for at least seven years after the end of the relevant tax period. VAT invoices issued and received must be retained for at least five years.

Businesses should check which retention period applies to each type of record and keep documents in a way that allows them to be retrieved later.

What should businesses review now?

Use this checklist to review your accounting records:

  1. Collect supporting documents
    Keep sales invoices, supplier invoices, receipts, bank statements, contracts and expense records together with the relevant accounting entries.

  2. Check scans and electronic copies
    Make sure every page is included, correctly ordered and readable.

  3. Organise records by period and type
    Use a consistent filing system so that documents can be found quickly.

  4. Review access and backups
    Confirm that authorised staff can retrieve the records and that files are backed up.

  5. Clarify outsourced accounting arrangements
    Know where records are stored, how you can access them and who is responsible for maintaining them.

  6. Keep records for the required period
    Apply the relevant Corporate Tax and VAT retention periods to your documents.

Why good bookkeeping matters

Accurate, well-organised records help a business prepare financial reports and support the information included in its tax filings. They can also make it easier to answer questions about transactions, assets, liabilities and ownership. The FTA has reminded Corporate Tax taxpayers to keep documents supporting the information in their returns.

A regular bookkeeping process helps keep records current throughout the year, instead of leaving the business to reconstruct its accounts when a filing or document request is due.

Need help organising your company’s accounting records?
Devenir Corporate Services provides bookkeeping, accounting and tax support for UAE businesses. Contact our team to discuss your company’s requirements.

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This article is for general information. Businesses should review the requirements that apply to their circumstances and record types.

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