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Tax records have to outlive staff turnover, system upgrades and migrations. Plan retention in the ERP so a record from years ago can still be found, read and explained.
UAE tax record retention in an ERP means keeping records readable and retrievable through system changes. Cabinet Decision No. 74 of 2023 generally sets five years after the tax period for taxable persons and seven years for real estate records, while corporate tax records are kept for at least seven years. Confirm specific periods and extensions with your tax advisor.
Day to day, most ERPs keep every invoice and journal. The risk appears when a company changes systems, closes a subscription, or archives an old database to save cost. A UAE tax record retention ERP plan makes sure records from earlier tax periods can still be produced in readable form, with their supporting documents, when the Federal Tax Authority asks.
The general rules sit in the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures, issued as Cabinet Decision No. 74 of 2023. Individual tax laws can set different periods: the Corporate Tax Law sets its own, and the FTA has repeated that corporate tax records are kept for at least seven years after the end of the tax period.
This page explains the periods, the language rule, and the ERP and archiving decisions that support them. If you are planning a move off an old system, read it alongside our legacy ERP migration page, because retention is the most common thing left out of migration plans.
These periods come from published legislation and FTA statements. This is general information, not tax advice: periods can be extended in specific cases and the rules were amended in 2026, so confirm your obligations with your tax advisor.
Cabinet Decision No. 74 of 2023 sets five years after the tax period for taxable persons, five years from the end of the calendar year for other persons, and seven years from the end of the calendar year for real estate records, unless a specific tax law states otherwise. VAT legislation has historically set a longer period for certain real estate records, so check the VAT rules if you own property.
Taxable persons and exempt persons keep corporate tax records for at least seven years following the end of the tax period they relate to, as the FTA confirmed in its August 2025 guidance.
The Executive Regulation adds four more years where there is a dispute with the FTA, an ongoing tax audit, or an FTA notice of an intended audit before the period expires. Published summaries of 2026 amendments, effective 1 April 2026, also describe extended retention while certain refund applications are pending.
Records may be kept as electronic copies, provided the information matches the original, a readable copy can be produced when the FTA requests it, and the FTA can verify tax obligations from it.
The FTA may accept records in English but can ask for some or all of them to be translated into Arabic. Translations must be approved under the UAE law regulating translation and submitted within the period the FTA sets.
General information, not tax or legal advice. Rules change; confirm current FTA, MOHRE and Ministry of Finance guidance with your advisor.
These controls keep records available for the full period, including after upgrades and migrations.
Each step protects the record's link to its tax period and its supporting evidence.
One shared database: every step updates stock, finance and reports in real time.
Retention depends as much on your plan and hosting contract as on features. Confirm export options and data deletion terms with each vendor.
| Zoho Books | Odoo | ERPNext | Dynamics 365 Business Central | |
|---|---|---|---|---|
| Attachments on transactions | Yes, with storage limits by plan | Yes, with optional document management app | Yes, files attached to any document | Yes, attachments and document links |
| Period locking | Transaction locking | Lock dates | Accounting period closing | Posting date restrictions and period close |
| Tax audit export | FTA Audit File export in the UAE edition | Audit file export in UAE localization (check version) | Report or app based export | Usually through partner localization |
| Full data export | Backup export of data and attachments | Database dump on Odoo.sh or self-hosted | Full backups with files | Data export and environment backups, depending on hosting |
| Archive approach | Keep a read-only organization or export | Keep an archived database instance | Keep an archived site | Keep a read-only company or environment |
Whether a specific product appears on the FTA's Tax Accounting Software Register should be checked on the FTA's current register.
Ranges for a company with one live ERP and one or two retired systems. More legacy systems add time.
Durations are typical ranges; your plan is agreed after discovery.
We list live and retired systems, the years they cover and where supporting documents are stored.
With your tax advisor, we confirm periods by record type and tax, including real estate and refund cases.
Retired systems are exported or kept read-only, and exports are tested for readability and completeness.
Attachments, period locks, audit exports and backup tests are configured and documented.
Retention links tax compliance, migrations and document management.
On-site workshops in Dubai, Abu Dhabi and Sharjah, and remote or on-site delivery across the Northern Emirates and free zones.
Official sources and references
Facts on this page were checked against these sources in October 2026. Rules change, so confirm current requirements before acting.
Still have a question? Our consultants are happy to help.
Ask an ExpertNot until you have a readable copy of everything still within the retention period, including attachments. Many companies keep a read-only instance or a full export with a simple viewer. Test that you can actually open and search it before switching the old system off.
The Executive Regulation allows electronic copies if the information matches the original and a readable copy can be produced on request. Some documents may still be worth keeping in original form for legal reasons, so check with your advisors.
The FTA may accept English records but can request an Arabic translation of some or all of them, approved under the UAE translation law and submitted within its deadline. A bilingual ERP can make reports easier to translate.
The Executive Regulation adds four more years in cases such as a dispute, an ongoing audit, or a notice of an intended audit. Freeze disposal for affected periods as soon as you receive any FTA notice.
Only if the data stays available for the full period. Read the vendor's terms on what happens when a plan is downgraded or cancelled, and take regular full exports you control.
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List your current and retired systems, and we will help you build a retention and archive plan your tax advisor can review.
Dubai, United Arab Emirates
