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

General records are retained for five years from the end of their Tax Period; Capital Asset records for five years from the end of the Tax Period in which the adjustment period ends; and real-estate records for 15 years from the related Tax Period end. Before expiry, the NBR may require an added period up to five years.

Who should read this?

Accounting, assets, real estate, archives, legal representatives and merger or transfer teams.

Why does it matter?

One period does not fit all files, and counting does not always start at invoice date. Transfer or merger does not remove earlier retention. On insolvency or bankruptcy, the legal representative keeps records at least 12 months after proceedings end.

General: five yearsReal estate: 15 yearsCapital Asset: five years after adjustment-period end

Current text

A. The Taxable Person shall retain records and accounting books for a period of five years from the end of the Tax Period to which it relates. B. Records related to Capital Assets shall be retained for a period of five years from the end of the Tax Period in which the adjustment period for such assets ends. C. Records related to real estate shall be retained for a period of fifteen years from the end of the Tax Period to which they relate. D. The Bureau may, before the expiry of the periods stipulated in this Article, notify the Taxable Person where there is a need to retain records for a further period, which shall not exceed five years. E. If the Person is no longer a Taxable Person due to the transfer of ownership of the Economic Activity to another party or merging with another party, he shall still be obliged to retain records for the period preceding the transfer of ownership or the merger in accordance with the periods stipulated in this Article. F. In the event of insolvency or bankruptcy of the Taxable Person, his Tax Representative shall be required to retain his records for a period not less than twelve months from the date on which insolvency or bankruptcy proceedings came to an end.

Calculate each category

  1. 1

    Classify general, Capital Asset or real estate.

  2. 2

    Identify correct Tax Period end.

  3. 3

    For Capital Assets, find adjustment-period end then add five years from that period end.

  4. 4

    For real estate, apply 15 years.

  5. 5

    Check NBR extension notice before destruction.

  6. 6

    Assign earlier-period custody after transfer or merger.

  7. 7

    Apply at least 12 months after insolvency proceedings without shortening longer duties.

Connected provisions

Direct legislative link

Law — Article (69)

Record retention

The Law creates the duty and this Article gives periods.

Open connected Article
Direct legislative link

Regulations — Article (60)

Capital Asset adjustment

Adjustment-period end is needed for record timing.

Open connected Article
Direct legislative link

Regulations — Article (101)

Record categories

It lists records to which periods apply.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (103)

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

Period ended 31 March 2026

A general record for the period ending 31 March 2026 is ordinarily kept to 31 March 2031. A real-estate record for that period runs 15 years to 31 March 2041. A Capital Asset record is not simply counted from purchase; first identify the Tax Period in which its adjustment period ends.

Questions to help you apply it

  • Record category?
  • Related period end?
  • Adjustment period end?
  • Real estate?
  • NBR extension?
  • Who keeps pre-merger records?