English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Electronic records are permitted where they can be easily accessed and extracted on NBR request, supporting documents remain available electronically or on paper, and records are protected from tampering. The NBR may review the computer system for compliance.

Who should read this?

Finance, accounting, IT, archives and cloud-system providers.

Why does it matter?

Data existing somewhere in the cloud is not enough. It must remain extractable, readable and linked to evidence, with permissions, change history and tested backups protecting it from loss or manipulation.

Access and extractionSupporting documentsTamper protection

Current text

A. A Taxable Person may retain records and accounting books electronically, if the following conditions are met: 1. Easy access and extraction of records and accounting books from the computer system upon the Bureau’s request. 2. Ability to keep documents and records that support the records and the accounting books electronically or in hard copy. 3. Records and accounting books are kept securely where no tampering or manipulation can occur. B. The Bureau has the right to review the computer system used by a Taxable Person to ensure its compliance with the provisions of the Law and these Regulations.

Electronic retention test

  1. 1

    Export a complete period without one-person dependency.

  2. 2

    Keep documents linked to entries.

  3. 3

    Restrict unauthorised changes.

  4. 4

    Log changes and test backup restoration.

  5. 5

    Keep formats readable for the full period.

  6. 6

    Prepare a system description for NBR review.

Connected provisions

Direct legislative link

Regulations — Article (101)

Required records

Article 101 says what to keep; this Article governs electronic method.

Open connected Article
Direct legislative link

Regulations — Article (103)

Retention periods

Electronic access must survive each applicable period.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (102)

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Identify the audit or assessment-review stage and prepare an action list and report from your answers.

Illustrative example by Madar

Legacy software no longer opens

A business keeps data in software that stops working after an upgrade and can produce only scattered screenshots. Technical existence is insufficient where records cannot be extracted, read and reviewed; restoration must be tested before retiring a system.

Questions to help you apply it

  • Can a full period be exported?
  • Documents linked?
  • Who can edit?
  • Change log?
  • Backup restored in a test?