What records UAE VAT actually requires you to keep
VAT arrived in the UAE in 2018 at 5%, with a record-keeping regime stricter than most small businesses were used to. The rules are not complicated. The retention periods are longer than people expect.
Checked against the UAE Federal Decree-Law on VAT and the Federal Decree-Law on Tax Procedures on 20 September 2026.
- Keep VAT records for 5 years; 15 years for anything relating to real estate.
- A full tax invoice needs the words 'Tax Invoice', the supplier's name, address and TRN, a sequential number and date, a description, the net, the VAT rate and amount, and the gross.
- A simplified tax invoice is allowed for supplies under AED 10,000 or to unregistered customers — most retail receipts are one.
- The 15-digit TRN is the surest sign a receipt is a UAE one, and the reason an amount with no symbol is in dirhams.
- Electronic records are accepted if complete, legible and producible on request. Photograph the whole receipt — a crop that loses the TRN loses the invoice.
On this page
How long
| Record type | Retention |
|---|---|
| General business and VAT records | 5 years |
| Records relating to real estate | 15 years |
Fifteen years is long enough that the storage question is a real one. Whatever holds those records has to outlast a phone, an app subscription, and possibly the company that made the app.
What a full tax invoice must show
- The words "Tax Invoice", clearly displayed
- The supplier's name, address and TRN
- Where the recipient is registered, their name, address and TRN
- A sequential invoice number and the date of issue
- A description of the goods or services
- The amount excluding VAT, the rate, the VAT amount, and the gross total
When a simplified invoice is enough
A shorter form is permitted where the supply is under AED 10,000, or the customer is not VAT-registered. It still has to carry the words "Tax Invoice", the supplier's name, address and TRN, the date, a description of the supply, and the total with the VAT amount shown. Most retail receipts you collect in the UAE are simplified tax invoices.
The TRN is the thing worth noticing
The Tax Registration Number is a 15-digit number issued by the Federal Tax Authority. It has to appear on every tax invoice a registered business issues — which makes it the most reliable marker that a receipt is a UAE one.
Plenty of UAE receipts print no currency symbol at all. The TRN is what tells you the amount is in dirhams. It is a better signal than the symbol, because it is legally required to be there.
The same logic holds elsewhere: a GSTIN means India, a UK postcode means sterling. Reading the registration number is more dependable than looking for a symbol that may never have been printed.
Electronic records are fine
The FTA accepts electronic records provided they are complete, legible and producible on request. A clear photograph of an entire simplified tax invoice satisfies that — but photograph the whole thing. A crop that cuts off the TRN or the VAT line removes the elements that make it a tax invoice at all.
For how the UAE periods compare with the US, UK, Canada and Australia, see how long to keep receipts for taxes.
Questions people ask
How long must UAE VAT records be kept?
Five years for most businesses. Records relating to real estate must be kept for fifteen years. The Federal Tax Authority can request them at any point in that window.
What must a UAE tax invoice show?
The words 'Tax Invoice', the supplier's name, address and TRN, the date of issue, a description of the goods or services, the amount excluding tax, the VAT rate and amount, and the gross total. Where the recipient is registered, their name, address and TRN are required too.
What is a simplified tax invoice?
A shorter form permitted where the supply is under AED 10,000 or the customer is not VAT-registered. It still needs the words 'Tax Invoice', the supplier's name, address and TRN, the date, a description of the supply, and the total with the VAT amount shown.
What is a TRN?
A Tax Registration Number: the 15-digit number the Federal Tax Authority issues to a VAT-registered business. It must appear on the tax invoices that business issues, and it is the marker that identifies a receipt as a UAE one.
General information, not tax advice. Rules and rates change; check the current position with your tax authority or an accountant before filing.