Under the UAE VAT Law and its Executive Regulations, taxable persons must maintain the following:
– Tax invoices and credit notes
– Records of supplies made and received
– Import and export documentation
– Accounting books and ledgers
– Records of adjustments, corrections, and tax computations

Retention Period:
– 5 years from the end of the tax period to which they relate.
– 15 years for records related to real estate.

These records can be maintained electronically or physically, but must be easily accessible when the FTA conducts an inspection or audit.