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How Long to Keep Business Records: UAE, Saudi Arabia and Pakistan
Choose the country and the last day of the tax or financial year. Shows each kind of record, how long the law says to keep it, the date to keep it until and the article, from the official tax and company-law texts.
About this tool
Shows each kind of record, how long the law says to keep it, the date to keep it until and the article, from the official tax and company-law texts.
The periods, in short
UAE: VAT invoices and other tax records 5 years after the end of the tax period (Tax Procedures Executive Regulation, Article 3); Corporate Tax records, including payroll and expense records behind the return, 7 years (Corporate Tax Decree-Law, Article 56); real estate records 15 years for VAT (VAT Executive Regulation, Article 71). Add 4 years when an audit or dispute is open.
Saudi Arabia: VAT invoices and records 6 years after the end of the tax period, and capital asset records 11 or 15 years from purchase (VAT Implementing Regulations, Articles 52 and 66); commercial books, correspondence and documents at least 10 years (Law of Commercial Books, Article 8); zakat documents 10 years (Zakat Implementing Regulations, Article 110); withholding tax records 10 years after payment (Income Tax Implementing Regulations, Article 63).
Pakistan: income tax and sales tax records 6 years after the end of the tax year or period, and until the final decision of any open case (Income Tax Ordinance, section 174; Sales Tax Act, section 24); company books of account 10 financial years (Companies Act 2017, section 220); general meeting minutes 20 years and board minutes 10 years on paper, and the electronic copy permanently (sections 151 and 178).
Worked example: a UAE company with a calendar financial year 2025 keeps its 2025 VAT invoices until 31 December 2030 and its Corporate Tax records until 31 December 2032. One invoice can be a VAT record and a Corporate Tax record at the same time, so keep it for the longer period.
What is not covered
Sector rules (such as banking or anti-money laundering), free zones and labour law are not covered. The UAE company-law and commercial-books periods, Pakistan's provincial sales tax on services, and the period in Saudi Arabia's new Commercial Transactions Law (approved on 27 October 2026, in force 180 days after publication) are shown as "Being verified". Where a law is published in Arabic, the Arabic text prevails. This is general information, not legal or tax advice.
Frequently asked questions
How long must I keep invoices in the UAE?
5 years after the end of the tax period for VAT (Tax Procedures Executive Regulation, Article 3), but 7 years if they also support a Corporate Tax return (Corporate Tax Decree-Law, Article 56), and 15 years for real estate records under VAT.
How long must records be kept in Saudi Arabia?
VAT records 6 years after the end of the tax period (VAT Implementing Regulations, Article 66); commercial books and documents at least 10 years (Law of Commercial Books, Article 8); zakat documents 10 years (Zakat Implementing Regulations, Article 110).
How long must I keep tax records in Pakistan?
6 years after the end of the tax year (Income Tax Ordinance, section 174) and 6 years after the tax period for sales tax (Sales Tax Act, section 24), or until the final decision if a case is open. Companies keep books of account for 10 financial years (Companies Act 2017, section 220).
Can I keep records electronically?
Yes in all three, with conditions: in the UAE copies must be complete, legible and open to the FTA (FTA Decision No. 4 of 2026); in Saudi Arabia records are kept in Arabic and reachable inside the Kingdom (VAT Implementing Regulations, Article 66).
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.