Article 56 of the UAE CT Law requires every taxable person to keep records and supporting documents for at least 7 years after the tax period ends. Missing records trigger penalties of AED 10,000 (first offence) and AED 20,000 (repeat).
What must be kept
- General ledger, trial balance and financial statements
- Sales & purchase invoices with TRN
- Bank statements and reconciliations
- Payroll, WPS SIF files and gratuity accruals
- Fixed asset register and depreciation schedule
- Related-party contracts and transfer pricing files
- Board minutes and elections (SBR, tax group, etc.)
Format and language
Records may be paper or electronic, but must be readable and reproducible on FTA request within a reasonable time. Arabic translations may be requested during audit.
Retention period
7 years from the end of the tax period. Real-estate related records must be kept 15 years.
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of April 2026. Always confirm your specific position with a qualified UAE tax advisor.