Most UAE businesses no longer keep paper files. Invoices arrive by email, receipts are photographed on a phone and contracts are scanned. FTA Decision No. 4 of 2026, effective from 30 July 2026, confirms that this is allowed, and sets the standard those copies must meet.
The rules apply to everyone who keeps records for VAT, Excise Tax or Corporate Tax.
What the rules require
Copies must be complete and identical. An electronic copy or photocopy must reproduce the whole original document, every page, in the original order. Partial scans, such as the first page of a multi-page invoice, do not meet the standard.
Copies must be legible. They must be clear when viewed on screen, at an adequate resolution. Black-and-white or greyscale copies of colour originals are acceptable only if every detail stays readable.
Paper copies must last. If you keep photocopies, the ink and paper must not fade during the retention period.
The FTA can access your systems. On request, the FTA can require access to the system or storage location where records are kept, not only exported PDFs. That can include providing passwords or encryption keys.
Outsourcing does not move responsibility. You can use an accountant, archiving service or cloud provider to keep your records, but you remain responsible for them being complete, legible and accessible.
Common problems to fix
- Phone photos of receipts that are cropped, blurred or cut off at the edges
- Only the first page of multi-page invoices or contracts saved
- Records spread across personal email accounts and messaging apps that the business cannot hand over
- Archives held by a former accountant or provider with no agreed access
- Encrypted files whose passwords only one person knows
What to do now
- Set a scanning standard: full documents, every page, readable resolution.
- Store records in one business-owned system, not personal devices or inboxes.
- Check your provider contracts for access, export and retention terms.
- Keep a record of credentials for systems and encrypted archives, so access does not depend on one person.
- Spot-check last quarter's records against the rules and fix gaps before an audit finds them.
How Dreambooks helps
Dreambooks stores every invoice, receipt and contract in full against the transaction it supports, in one system your business controls. Documents are kept at their original quality, and you can give an auditor or the FTA access without hunting through inboxes.
Official sources
- FTA Decision No. 4 of 2026 on maintaining accounting records and commercial books
- Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended (FTA)
This article is general information as of October 2026, not tax advice. Check FTA Decision No. 4 of 2026 and the latest FTA guidance, including record retention periods, or speak to your tax adviser.