Bookkeeping obligation and record retention in the UAE
5 min read·Updated: 6/1/2026
Proper books are mandatory in the UAE, not only for tax but also as evidence towards the FTA (Federal Tax Authority). Here you learn what you must keep and for how long.
Retention periods
- Tax records and receipts: generally 5 years.
- Real-estate related records: 7 years.
- The period usually starts at the end of the respective tax period.
Which documents are affected?
- Outgoing and incoming invoices.
- Receipts and proofs for expenses.
- Bank statements and payment proofs.
- VAT and Corporate Tax calculations and returns.
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Try free for 1 monthDigital archiving is allowed
Digital retention is permitted as long as the documents are complete, legible and traceable. EmiraBooks archives invoices, receipts and e-invoices audit-proof and deletes nothing before the retention period ends.
Note: This article is for general information only and does not replace individual tax advice.
