The Federal Tax Authority issued new requirements and clarifications to the VAT framework

Rules for maintaining accounting records and commercial books

FTA Decision No. 4 of 2026, which became effective July 30, 2026, requires records and commercial books retained as Electronic Copies or Photocopies to be:

• Complete and identical to the original: All pages must be retained in original order; partial scans are not accepted.

• Clear and legible: Readable on screen, with ink or paper that does not fade over the retention period, non-coloured copies of coloured originals are permitted pr…