Your company runs with many documents. Your team stores invoices, contracts, tax papers, and HR files. Good retention protects compliance and trust. Clear rules reduce audit stress. This guide explains how long you should keep business records in the UAE. I use short subject-verb-object sentences. I use prepositions and easy punctuation. I keep headings clear with the same meaning.
Why document retention matters
Good records support audits and reviews. Strong files support loan talks with banks. Clean archives prevent penalties during inspections. Clear schedules save storage costs in offices and clouds. Leaders make better decisions with quick access to facts.
VAT records you should keep
Your company follows VAT law in the UAE. You keep detailed accounts and VAT invoices. You store VAT records for 5 years after the tax period ends. You keep fixed-asset VAT records, like machinery logs, for 10 years. You keep real-estate VAT documents for 15 years. You index files by period and by branch for fast search.
Quick tips
- Tag each VAT invoice with the tax period in the filename.
- Keep purchase books, sales books, and adjustment notes together.
- Reconcile VAT returns to ledgers before archiving.
Corporate tax records to retain
The corporate tax regime requires reliable books. You compile financial statements for each period. You keep ledgers, working papers, and evidence for at least 7 years after the relevant tax period ends. You keep exemption proofs for any relief or free-zone status. You align trial balance, fixed-asset register, and tax computations with support.
Practical inclusions
- Management accounts and year-end close files.
- Transfer pricing support where it applies.
- Bank statements and payment confirmations.
Employee and HR records
Human resources files help you follow labor rules. You keep payroll, timesheets, contracts, and evaluations. You retain core HR records for a minimum of 7 years after exit. For work accidents or claims, you keep related files up to 10 years after resolution. You control access to HR folders with strict roles.
HR hygiene
- Remove system access on the employee’s last day.
- Match payroll bank names to employee names.
- Keep visa and ID copies with signed contracts.
Contracts and legal agreements
Contracts protect both sides. You store purchase orders, sales contracts, supplier terms, and leases. You keep these records for at least 7 years after completion or termination. You also store addenda, notices, and delivery proofs. You track key dates for renewals and break clauses.
Compliance and permits
Some files last as long as the rule applies. You keep environmental permits, safety logs, and risk assessments while the activity continues. You retain inspection reports and corrective actions with dates. You keep calibration and maintenance logs for equipment under scope.
Ownership and core company papers
Certain files stay forever. You keep formation documents, MOA/AOA, licenses, board minutes, shareholder registers, intellectual property papers, and property deeds permanently. You scan originals and store digital copies in two locations.
Factors that change retention periods
Business size: Large groups hold wider files and may keep them longer.
Litigation risk: Active disputes extend retention for evidence.
Industry or zone: Free zones or regulated sectors can require longer periods.
Operational needs: Complex supply chains or project work can justify longer storage.
How to build a retention schedule
You list record types by department. You assign a legal minimum and a business need. You pick a storage location and an owner. You document disposal rules with approvals. You review the schedule each year with legal and finance.
Useful structure
- Record type → Owner → Minimum years → Location → Disposal method.
- Example: “VAT invoices → Finance → 5 years → Cloud: Finance/VAT/2025 → Secure delete.”
Controls that keep archives clean
- Use consistent names: YYYY-MM-DocType-Counterparty-Amount.
- Lock prior periods after audit sign-off.
- Keep an index file (CSV) with folder paths and dates.
- Encrypt drives and use MFA on cloud shares.
- Test restores twice a year to confirm backups.
Common mistakes and easy fixes
- Mistake: Teams save files only in email threads. Fix: Save to a shared drive with version control.
- Mistake: No owner for archives. Fix: Assign a records coordinator in each department.
- Mistake: One big folder for everything. Fix: Split by year, by entity, and by process.
- Mistake: No disposal policy. Fix: Approve a simple destruction log with two sign-offs.
What We Can Help With — Mubarak Al Ketbi (MAK) Auditing
We map your records by law and by process. We design a retention schedule for each department. We set naming rules and folder trees with index files. We train staff on storage, access, and disposal. We prepare audit-ready packs for VAT and corporate tax. We review HR and contract archives for gaps. We stand with your team during inspections because when push comes to shove, order beats chaos.
Visit or Contact
- For more information, visit our office: Saraya Avenue Building – Office M-06, Block/A, Al Garhoud – Dubai – United Arab Emirates
- Call / WhatsApp: +971 50 276 2132
