In the UAE, keep VAT records for at least 5 years after the end of the tax period they relate to, corporate tax records for 7 years after the end of the tax period, and real-estate VAT records for 15 years. In Saudi Arabia, keep VAT records for at least 6 years after the end of the tax period, records of movable capital assets for the adjustment period plus 5 years, real-estate records for 15 years, and Zakat records for 10 years, inside the Kingdom and in Arabic. The simple rule for a small business: keep everything for 7 years in the UAE and 10 years in Saudi Arabia, and 15 years for anything to do with property. This guide shows each period, what counts as a record, the language and storage rules, the penalties, and how to file it all digitally. It is general information, not legal or tax advice; confirm your position with the FTA, ZATCA or a registered tax adviser.
How long do you have to keep records in the UAE and Saudi Arabia?
Where two rules apply to the same paper, the longer one wins.
| Record type | UAE | Saudi Arabia |
|---|---|---|
| VAT records (sales and purchase invoices, credit notes, import documents, VAT returns) | 5 years after the end of the tax period | 6 years after the end of the tax period |
| Corporate tax records (UAE) | 7 years after the end of the tax period | Not applicable |
| Zakat records (Saudi) | Not applicable | 10 years |
| Real estate (invoices, books and documents) | 15 years under the VAT Executive Regulation | 15 years in all cases |
| Capital assets (equipment, vehicles, software) | Keep the capital asset register for the asset's adjustment period | Adjustment period (6 years, or the asset's useful life if shorter) plus 5 years, counted from purchase |
| Company accounting books | At least 5 years from the end of the financial year under the Commercial Companies Law (as widely reported) | At least 10 years under the Commercial Books Law (being replaced, see below) |
| Persons not registered for any tax (UAE) | 5 years from the end of the calendar year the document was created | Not applicable |
Rule of thumb: UAE: 7 years for everything, 15 for property. Saudi Arabia: 10 years for everything, 15 for property.
What are the UAE rules in detail?
VAT: 5 years, 15 for real estate
The Tax Procedures Executive Regulation sets the base period: 5 years after the end of the tax period for a taxable person. The VAT Executive Regulation (Article 71(2)) adds that records relating to real estate are held for 15 years after the end of the tax period. The Tax Procedures regulation also has a 7-year line for real-estate records, counted from the end of the calendar year the document was created. Keep property records for 15 years and you meet both. We cover rent and property VAT in UAE VAT on commercial rent and real estate.
If you own capital assets, the VAT Executive Regulation (Article 58(4)) requires a capital asset register showing the input tax you recovered and any later adjustments. Keep it, and the invoices behind it, until the asset's adjustment period has ended and the 5-year VAT period has passed after that.
Corporate tax: 7 years
Article 56 of the Corporate Tax Law (Federal Decree-Law 47 of 2022) requires 7 years after the end of the tax period the records relate to. The FTA repeated this on 27 August 2025 and listed the essentials: records of transactions in the period, a record of assets including purchases and disposals, a record of liabilities, and a record of shares held at the end of the period. Exempt persons also keep records that prove their exemption. Every UAE company registers for corporate tax, so this applies to almost every small business. Our guide to UAE corporate tax registration and filing covers the return.
When the period gets longer
The Tax Procedures Executive Regulation extends the base period in these cases:
| Situation | Extra time |
|---|---|
| A tax dispute is open | 4 more years, or until the dispute is finally settled, whichever is later |
| A tax audit is in progress | 4 more years |
| The FTA notified you of an audit before the base period ended | 4 more years |
| You filed a voluntary disclosure in the fifth year after the tax period | 1 more year from the filing date |
| A refund application is still pending (added by Cabinet Decision 17 of 2026, from 1 April 2026) | 2 more years |
Do not delete a year's papers while any of these is open.
Language: English accepted, Arabic on request
The FTA can accept records in English or Arabic, and may ask for an Arabic translation (Article 5 of the Tax Procedures Executive Regulation). The translation must come from a translator approved under UAE law and be submitted within the time the FTA sets. You do not need an Arabic copy of every invoice, only the ability to produce one when asked.
Electronic records are allowed
Records can be kept as photocopies or electronic copies (Article 4 of the same regulation). The electronic copy must match the original, stay available for the full period, and be readable and printable when the FTA asks. A scan of a paper receipt in a cloud folder is acceptable on those terms. The tax regulations do not set a storage location; the Commercial Companies Law is widely reported to require a company's books at its head office, so keep access from there.
From 1 July 2027, UAE businesses with revenue under AED 50 million exchange e-invoices through an accredited service provider. Keep the e-invoice files those providers send and receive, not only PDF copies. See the UAE e-invoicing July 2027 checklist.
What are the Saudi rules in detail?
VAT: 6 years, 11 for most capital assets, 15 for real estate
Article 66(1) of the VAT Implementing Regulations: invoices, books, records and accounting documents are kept for at least 6 years from the end of the tax period they relate to. Records of capital assets are kept for the adjustment period in Article 52 plus 5 years, counted from the date of purchase. The adjustment period is 6 years for movable assets (or the asset's useful life if shorter) and 10 years for immovable assets attached to land or real estate. So a laptop or vehicle typically means 11 years of records. ZATCA's May 2026 guideline states that tax invoices, books and documents relating to real estate are kept for no less than 15 years in all cases.
In Arabic, inside the Kingdom
This is where Saudi rules differ most from the UAE:
- Arabic. Records are kept in Arabic, and every tax invoice is issued in Arabic, with any other language as a translation (Article 66(2)). If you store records electronically, data is entered in Arabic to the extent practicable and must match the physical records.
- Location. Records are kept in the Kingdom, on paper or electronically. ZATCA's guideline says that for a taxable person resident in the Kingdom, the computer or server must be located in the Kingdom. A business with a permanent establishment and a central system abroad needs a workstation in the Kingdom with access to all its VAT data.
- Originals. Original supporting documents for every entry in the books are kept locally.
- Controls. Document how data is entered and processed, and use controls that prevent tampering; ZATCA may review your systems.
- Third parties. A resident business may appoint a third party in the Kingdom to keep its records, but stays responsible for compliance (Article 66(4)).
Before choosing any accounting or storage tool, ask where the data is hosted.
E-invoices under Fatoora
Article 66(3)(h) requires businesses under the e-invoicing regulation to keep e-invoices and related notes in the form set by that regulation. Under Phase 2, the invoice is an XML file (or a PDF/A-3 with the XML embedded), carrying a UUID, a cryptographic stamp and a QR code. Keep the XML your e-invoicing solution generates; a scan or a plain PDF printout is not the e-invoice. The retention period is the same as for other VAT records. For wave dates, see ZATCA Wave 25 for small businesses.
Zakat and income tax: 10 years
The Zakat Implementing Regulations (Article 110) require the documents behind your Zakat return to be kept inside the Kingdom for at least 10 years, and supporting documents are submitted in Arabic. More in our Saudi Zakat guide for small businesses. Businesses with foreign shareholders that also pay income tax should confirm that period with their adviser.
Commercial books: a new law is coming
The Law of Commercial Books requires a merchant and their heirs to keep the books and related correspondence for at least 10 years. On 27 October 2026, the Council of Ministers approved a new Commercial Transactions Law that replaces it, effective 180 days after publication in Umm Al-Qura. Its record-keeping text was not public at the time of writing. Keep 10 years until the new rules are out.
What are the penalties for missing records?
| Violation | Penalty |
|---|---|
| UAE: failing to keep the records required by the Tax Procedures Law or the VAT/Excise laws | AED 10,000 per violation; AED 20,000 for a repeat within 24 months |
| UAE: failing to submit tax records in Arabic when the FTA asks | AED 5,000 (from 14 April 2026, Cabinet Decision 129 of 2025; was AED 20,000) |
| UAE corporate tax: failing to keep required records | AED 10,000 per violation; AED 20,000 for a repeat within 24 months (Cabinet Decision 75 of 2023) |
| Saudi VAT: violating any other provision of the VAT Law or its Regulations, which covers record keeping | Up to SAR 50,000; ZATCA may double a penalty repeated within 3 years |
The bigger cost is indirect: without the tax invoice, input VAT can be denied; without the receipt, a corporate tax deduction can be disallowed.
What records should a small business keep?
Keep all of these for the periods above. The list follows Article 2 of the UAE Tax Procedures Executive Regulation and Section 8.2 of ZATCA's guideline, which cover much the same ground.
- Sales: every tax invoice, simplified invoice and credit note you issued, with the e-invoice file where one exists.
- Purchases: supplier tax invoices, bills, receipts, debit and credit notes received.
- Imports and exports: customs declarations, import VAT payments, shipping and export evidence for zero-rating.
- Bank and cash: bank statements for every account, card statements, payment processor reports, petty cash records, and your monthly bank reconciliations.
- Payroll: payroll registers, payslips, WPS confirmations, contracts, end-of-service calculations.
- Assets and liabilities: fixed asset register, capital asset register for VAT, loan agreements.
- Contracts and licences: customer and supplier contracts, leases, trade licence, CR, VAT and corporate tax certificates.
- Accounts and returns: general ledger, trial balance, financial statements, every VAT, corporate tax or Zakat return with its working papers.
- Inventory: stock counts and stock records, if you hold stock.
How do you keep records digitally without losing them?
- Capture on the day. Scan a receipt when you get it; thermal paper fades.
- Attach the file to the transaction it supports, so it can be found in year six.
- Name files in one pattern, for example .
2026-10-14_supplier_invoice-number.pdf - Keep the original format. Keep Fatoora XML files and UAE e-invoice files as issued, not only PDFs.
- Back up outside your main system. Export books and documents at each year end and store the copy in a second place.
- Lock the year once it is filed. After filing, do not edit or delete records from that period. Corrections go in as new entries.
- Set a disposal date on each year's archive, and check for open audits, disputes or refunds before deleting anything.
From the platform: In Staks, expenses and vendor bills each carry attachments: upload the receipt or supplier invoice (images or PDFs on expenses, any file type on bills, up to 2 MB per file) on the record it supports. Companies, vendors and employees take documents too, and the Documents page lists every uploaded file in one place with filters by source and file type. The Agent reads a receipt you drop into the chat and drafts the expense for you to confirm; attach the file to the expense once it is saved. Staks is not a ZATCA-certified e-invoicing solution and does not store Fatoora XML, and it does not promise to hold files for a statutory period, so export a copy of your records at each year end.
Frequently asked questions
Can I throw away paper receipts after scanning them?
In the UAE, the Tax Procedures Executive Regulation accepts electronic copies that match the original and stay readable for the full period, so a good scan is generally enough. In Saudi Arabia, ZATCA says original supporting documents for entries in the books must be kept locally, so keep the paper or ask your adviser before you discard it.
Does the 5-year UAE VAT period start from the invoice date?
No. It runs from the end of the tax period the record relates to. An invoice dated 10 January 2026 in a January to March VAT quarter is kept until at least 31 March 2031 for VAT. For a company with a calendar-year corporate tax period, the same invoice belongs to the period ending 31 December 2026, so for corporate tax it is kept until at least 31 December 2033. The later date applies.
Can a Saudi business keep its records on a cloud service hosted abroad?
ZATCA's May 2026 guideline says a resident taxable person's computer or server must be in the Kingdom. A business with a permanent establishment in Saudi Arabia and a central system abroad needs a workstation in the Kingdom with access to all its VAT data. Confirm where your provider hosts your data before you rely on it.
What about Oman and Bahrain?
Both set longer periods: Oman requires VAT records for 10 years (15 for real estate), and Bahrain 10 years (15 for real estate). See our Oman VAT guide and Bahrain VAT guide.
Related reading
- UAE corporate tax registration and filing for small businesses
- Saudi Zakat for small businesses
- Track business expenses in the GCC
- Month-end close checklist for small businesses in the UAE
Keep 7 years in the UAE, 10 in Saudi Arabia and 15 for property, attach every receipt to the transaction it supports, and export a copy at each year end. Start a 14-day free trial of Staks to keep receipts and supplier invoices attached to the expenses and bills they support.