Definition

Supporting Documents are all records that verify the accuracy of accounting entries, VAT returns, and corporate tax filings in the UAE.

Key points

• Includes invoices, receipts, contracts, and bank statements.
• Must be retained for five years (seven for real estate).
• FTA can request originals during audits.
• Electronic records are acceptable if accessible.

Practical example

A company stores all sales invoices and supplier receipts digitally to comply with the FTA’s document retention requirements.

Why it matters

Proper record-keeping supports VAT recovery and avoids penalties during FTA inspections.