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UAE Federal Tax Authority Issues Decision on Accounting Records Standards

The UAE Federal Tax Authority has issued Decision No. 4 of 2026, setting updated technical and operational standards for accounting records. The rules apply to all corporate tax and VAT-registered entities across mainland and free-zone jurisdictions regardless of size.

Published Source: Global Law Experts
Issuing authority
Federal Tax Authority
Jurisdiction
United Arab Emirates
Stage
Final rule
Official document
Decision No. 4 of 2026
Photo: Global Law Experts

The UAE Federal Tax Authority (FTA) has issued Decision No. 4 of 2026, establishing updated technical and operational standards for maintaining accounting records and commercial books, according to Global Law Experts.

The regulatory framework applies broadly to entities subject to corporate tax and value-added tax (VAT) across both mainland UAE and free-zone jurisdictions, regardless of business size.

Under the decision, businesses must adhere to stricter specifications concerning acceptable digital file formats, system audit trails, and data linkage between financial entries and source documents.

In addition, companies and tax agents face accelerated document retrieval deadlines when the FTA initiates formal tax audits, alongside fixed penalties for failing to maintain adequate records.

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