UAE Free Zone Company Accounting Records Requirements 2026
UAE free zone companies must maintain proper accounting records. Here is the complete 2026 reference guide on what records are required and for how long.
In this guide:
UAE CT Accounting Records Requirements
- All UAE businesses: Must maintain financial statements and records to support their CT return
- Retention: 7 years from the end of the relevant tax period
- Language: Arabic or English
- Format: Paper or electronic; either is acceptable
UAE VAT Records Requirements
- All VAT-registered businesses: Must maintain VAT records for 5 years (10 years for real property)
- What records: All VAT invoices issued and received; import/export documents; accounting records; contracts
Free Zone-Specific Requirements
- Most free zones: Do not require mandatory statutory audit for small companies
- DMCC: Companies with revenue above AED 5 million: Statutory audit required
- DIFC / ADGM: Regulated entities require audited financials regardless of size
- UAE CT (large companies): Companies with revenue above AED 50 million required to submit audited financials with CT return
What Financial Records to Keep
- General ledger and trial balance
- All income invoices issued
- All expense invoices received
- Bank statements
- Payroll records (if employees)
- Fixed asset register
- Contract and agreement documentation