- FTA Decision No. 4 of 2026 permits UAE businesses to keep accounting records as electronic copies, effective 30 July 2026, provided the copies are complete, identical to the original, and readable on screen.
- Electronic copies must reproduce the entire document in order, at sufficient resolution, and remain legible; color originals may be stored in non-color form only if all details stay clear.
- The FTA may require access not just to PDFs but to the system or storage location containing the records, including passwords or encryption keys where needed.
- Outsourcing bookkeeping or records storage does not transfer the legal responsibility: the business remains responsible for maintaining complete, legible, and accessible records.
Source: nrdoshi.ae
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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