How long must I store e-invoices in the UAE?

Businesses must retain electronic invoice data for the applicable statutory record-keeping period under UAE tax procedures.

For a Taxable Person, data relating to the issuance, transmission, and receipt of electronic invoices must generally be retained for 5 years following the Tax Period to which the records relate.

For persons other than Taxable Persons, the general requirement is 5 years from the end of the calendar year in which the relevant document was created. Records relating to real estate have a longer retention period of 7 years from the end of the calendar year in which the document was created.

Additional retention requirements can apply in certain circumstances, including where records are relevant to an ongoing tax audit, dispute, or other proceedings.

Businesses should ensure that their e-invoicing and accounting systems can securely store invoice data and retrieve it when required. The requirement is not simply to keep a PDF copy of an invoice. The relevant electronic invoice data needs to be retained in a manner that supports UAE record-keeping and compliance requirements.

Key points

• Taxable Persons generally need to retain e-invoice records for 5 years.
• Certain real estate records must be retained for 7 years.
• Additional retention requirements may apply during audits or disputes.
• Businesses should maintain secure and accessible electronic records.
• Keeping only PDF copies may not satisfy the structured e-invoicing record requirements.