VAT records must be kept for 5 years from the end of the tax period (15 years for real-estate). Missing them costs AED 10,000/20,000.
Mandatory records
- Tax invoices and simplified invoices
- Credit / debit notes
- Import & export declarations
- Purchase invoices with TRN of supplier
- VAT return workings and reconciliations
- Bank statements matching sales & purchases
Format & language
Electronic records are fully accepted. Arabic translations may be requested during audit.
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Frequently asked questions
Quick answers to common UAE vat questions.
This article is for general guidance only and reflects FTA rules as of July 2026. Always confirm your specific position with a qualified UAE tax advisor.