The UAE Federal Tax Authority’s Decision No. 4 of 2026 sets requirements for maintaining complete, legible and accessible accounting records and commercial books, including rules for Electronic Copy and Photocopy formats and third-party record maintenance.

RF Report

The UAE Federal Tax Authority (FTA) has issued Decision No. 4 of 2026 on 2 June 2026, setting out rules and requirements for maintaining information contained in accounting records and commercial books.

The decision establishes the applicable rules and requirements governing the maintenance of information contained in accounting records and commercial books. Its main provisions are set out in the following articles:

Article 1 – Definitions

The following words and expressions, whenever mentioned in this Decision, shall have

the meanings assigned against each, unless the context requires otherwise:

Electronic Copy: A copy of the document or the record that is created, saved, or converted in an electronic format, allowing it to be viewed, retrieved, and read through electronic systems or media.

Photocopy: An identical copy of the original document or record that is produced through photocopying, scanning or photographic reproduction, in a manner that preserves the content and the

form of the original document in a clear and legible manner.

Article 2 – Rules for maintaining the information contained in accounting records and commercial books 

A Person is required to maintain the information contained in accounting records and commercial books in accordance with the following rules:

  1. The records and commercial books must be complete and identical to the original documents.
  2. The records and commercial books must be clear and easily legible.
  3. Access to the records and commercial books must be provided to the Authority upon request, including access to the system in which such records and commercial books are saved.

Article 3 – Requirements for maintaining the information contained in accounting records and commercial books

  1. The information contained in accounting records and commercial books retained in either Electronic Copy or Photocopy form, in accordance with Clause 1 of Article 2 of this Decision, shall include all the data and details contained in the original document, ensuring that they are identical, as follows:
    The Electronic Copy or the Photocopy must be an identical copy of the original document and must include all the pages in the same order as the original document.
  2. Partial scanning of any part of the document shall not be accepted.

2. The records and commercial books retained in the form of an Electronic Copy or a Photocopy, in accordance with Clause 2 of Article 2 of this Decision, must be of sufficient quality and resolution to ensure that the data contained in the original document is clear and easily legible, as follows:

  1. The details and data contained in the Electronic Copy or the Photocopy must be clear and easily legible when displayed on a computer screen.
  2. Ink and paper used must be of a quality that ensures that the Photocopy does not fade during the record-keeping period. A non-coloured Photocopy of coloured documents may be retained, provided that the data and details remain clearly legible.
  1. The Authority must be able to access the records and commercial books retained in the form of an Electronic Copy or a Photocopy upon request, in accordance with Clause 3 of Article 2 of this Decision, as follows:
  2. Where the Electronic Copies or systems in which they are kept are protected by encryption or passwords, the Person must provide the encryption keys or passwords necessary to enable access to the Authority.
  3. Access to Photocopies must be available, including the places where they are stored.

Article 4 – Engaging a third-party 

A Person may engage a third party to maintain the records and commercial books, provided that the Person remains legally responsible for maintaining such records and books and ensuring their safety.

Article 5 – Implementation of the decision

The Decision shall be published in the Official Gazette and take effect from its date of publication, requiring persons to maintain complete, legible and accessible accounting records and commercial books in accordance with the FTA’s requirements. The Decision is effective from 30 July 2026.