The UAE sets the conditions for keeping accounting records electronically
This page records one dated change. For the rules in United Arab Emirates as they stand today, see the United Arab Emirates guide →
- Jurisdiction
- United Arab Emirates
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Announced
- 30 July 2026
- Effective
- 30 July 2026
- Instrument
- AE-4-OF-2026
- Authority
- Federal Tax Authority (UAE)
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
All UAE tax registrants, VAT registrants included, that hold accounting records or commercial books as electronic copies or photocopies rather than originals. Third-party record-keeping is permitted, but the registrant stays legally responsible.
Ensure UAE accounting records held electronically are complete, identical to the originals, legible and accessible to the FTA on request, including any passwords or encryption keys.
ERPReporting
The UAE Federal Tax Authority issued Decision No. 4 of 2026 on 2 June 2026, effective 30 July 2026, specifying the rules and requirements for maintaining information held in accounting records and commercial books in electronic-copy or photocopy form. Records must be complete and identical to the originals, clear and easily legible, and accessible to the Authority on request including access to the system in which they are stored. Third-party maintenance is permitted but the registrant remains legally responsible.
What changed in detail
The UAE Federal Tax Authority issued Decision No. 4 of 2026 on 2 June 2026, effective 30 July 2026, specifying the rules and requirements for maintaining information held in accounting records and commercial books in electronic-copy or photocopy form. Records must be complete and identical to the originals, clear and easily legible, and accessible to the Authority on request including access to the system in which they are stored. Third-party maintenance is permitted but the registrant remains legally responsible.
What it means
The substantive requirement is the access one. A record that is complete and legible but locked behind an encryption key the Authority cannot obtain does not satisfy the decision, and the obligation extends to providing access to the system the records sit in — not merely to exporting them. Businesses using a third-party archive should check that their contract lets them deliver that access on demand.
Proof
Article 2 - Rules for Maintaining the Information Contained in Accounting Records and Commercial Books: A Person is required to maintain the information contained in accounting records and commercial books in accordance with the following rules: 1. The records and commercial books must be complete and identical to the original documents. 2. The records and commercial books must be clear and easily legible. 3. Access to the records and commercial books must be provided to the Authority upon request, including access to the system in which such records and commercial books are saved.
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