UAE businesses must retain VAT records for at least 5 years from the end of the relevant tax period. For real-estate and capital-asset matters, the period is 15 years. Records must be available in readable format (paper or electronic) within 5 working days of FTA request.
What records you must keep
- Tax invoices and credit notes — issued and received
- VAT 201 returns filed (and any voluntary disclosures)
- Payment evidence — bank statements showing VAT paid/refunded
- Supplier and customer master data — TRNs, addresses, agreements
- Customs declarations for imports/exports
- RCM tracker for imported services
- Internal reconciliations — output VAT vs invoices, input VAT vs purchases
- Apportionment workings for mixed supplies
Format requirements
FTA accepts both paper and electronic records, but expects:
- Records readable at the time of audit (no obsolete formats)
- Searchable by date, supplier, invoice number
- Backups — original and at least one redundant copy
- Originals or certified copies retained — scans acceptable if original was paper
- Cloud accounting storage acceptable if under your control
How to respond to FTA document requests
Acknowledge within 24 hours
Respond on EmaraTax confirming receipt and committing a delivery date within the 5-working-day window.
Identify scope precisely
FTA requests are specific — period, transaction type, customer/supplier. Don’t send extra; don’t send less.
Index and label
Each document numbered, dated, cross-referenced to VAT 201 line items.
Submit via EmaraTax
Upload as a single PDF or zipped folder. Cover note explaining the indexing system.
Follow up
Most FTA reviewers come back with 1-2 clarifications. Respond within 5 days each.
5 common record gaps that lose audits
- Missing customer TRN on B2B tax invoices issued in early registration months
- Missing customs declarations for imports (recovery denied)
- RCM transactions not documented — supplier invoices in Slack or email but not in accounting tool
- Apportionment workings from prior years deleted
- Voluntary disclosure correspondence not archived
Setting up an audit-ready archive
The system we recommend across 100+ clients:
- Cloud accounting tool as primary store (Zoho, QuickBooks Online, Xero)
- Quarterly export to a separate cold-storage bucket (Google Drive, Dropbox Business)
- Per-period folder structure: /VAT/
/ / - Annual backup snapshot to immutable storage
- Document index spreadsheet maintained quarterly
Build your audit-ready archive
We set up the system, populate from existing records, and give you a 5-year retention roadmap. Fixed engagement.
Frequently asked questions
How long must I keep VAT records in UAE?+
5 years from the end of the relevant tax period. Real estate and capital assets — 15 years.
Can I keep records electronically?+
Yes. Cloud accounting tools and certified scans are acceptable. Originals must be retrievable in readable format.
How quickly must I respond to FTA?+
5 working days from a documentation request, unless FTA grants an extension. Acknowledge within 24 hours.
What if I lose records?+
Reconstruct from supplier/customer copies and bank evidence. Inform FTA proactively if you can’t comply — voluntary cooperation reduces penalty risk.
Do I need to keep records after deregistering?+
Yes. The 5-year clock starts at end of the tax period, not deregistration. Retention obligation survives deregistration.
Can FTA audit older than 5 years?+
Generally no for VAT, except in cases of suspected fraud where the 5-year limit doesn’t apply.