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

A Taxable Person may appoint a third party to keep records and books under the Law and Regulations, but remains responsible for them in all cases.

Who should read this?

Businesses using accounting firms, archive vendors, cloud providers or outsourcers.

Why does it matter?

Outsourcing does not transfer NBR responsibility. The contract should preserve prompt access, readable export, security, backup and delivery after termination or vendor dispute.

Third party permittedTaxable Person remains responsiblePost-termination access

Current text

A Taxable Person may appoint a third party to keep and retain records and accounting books in accordance with the Law and these Regulations. In all cases, the Taxable Person shall remain responsible for such documents.

Vendor retention controls

  1. 1

    Map records held by vendor and internally.

  2. 2

    Guarantee on-demand access and export.

  3. 3

    Specify format, period, security and backups.

  4. 4

    Keep an independent copy or tested exit plan.

  5. 5

    Run periodic deliveries before termination.

  6. 6

    Do not treat private liability clauses as NBR release.

Connected provisions

Direct legislative link

Regulations — Article (101)

Required records

Vendor scope must cover the Person's required records.

Open connected Article
Direct legislative link

Regulations — Article (102)

Electronic retention

Access and security apply to vendor systems.

Open connected Article
Direct legislative link

Regulations — Article (103)

Retention periods

Contract end does not end the legal period.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (104)

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

Accounting firm closed portal access

After contract termination, an accounting firm blocks old files. This does not excuse the business when the NBR asks for records; an export and handover plan should have existed because responsibility remained with the business.

Questions to help you apply it

  • Who holds each record?
  • Can we export independently?
  • What happens on termination?
  • Backup tested?
  • Service covers full period?