Bookkeeping is not optional in the UAE. The Commercial Companies Law, the VAT Law and the Corporate Tax Law all require businesses to maintain accurate accounting records — and the FTA can request them at any time.
What records you must keep
- Sales and tax invoices (issued and received)
- Credit and debit notes
- Import and export documentation
- Bank statements and reconciliations
- Payroll records and WPS files
- General ledger, trial balance and financial statements
Retention period
VAT records must be retained for at least 5 years from the end of the relevant tax period (15 years for real estate). Corporate Tax records must be retained for 7 years from the end of the tax period.
Accepted formats
- Cloud accounting software (Zoho Books, Xero, QuickBooks)
- Locally hosted ERP with backups
- Excel is acceptable for very small businesses but discouraged at scale
Why clean books matter
Clean monthly closes prevent VAT mismatches, support Small Business Relief claims and make the Corporate Tax return a 1-day task instead of a 1-month scramble.
Start bookkeeping — clean books, audit-ready every month
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Frequently asked questions
Quick answers to common UAE bookkeeping questions.
This article is for general guidance only and reflects FTA rules as of June 2026. Always confirm your specific position with a qualified UAE tax advisor.