06/10/2026
UAE FTA DECISION NO. 4 OF 2026
New rules for maintaining accounting records & commercial books take effect 30 July 2026.
Key requirements:
→ Keep complete & identical records
→ No partial document scanning
→ Ensure electronic copies are clear & readable
→ Records must be accessible to the FTA
→ Provide passwords/encryption keys when required
→ Physical records must remain accessible
Using a third-party provider?
You can outsource record keeping—but responsibility remains with the business.
Review your record-retention process before 30 July 2026.
Unofficial English summary. The Arabic FTA Decision remains the official reference.
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