How long must e-invoices be kept in the UAE?
For the period prescribed by the Tax Procedures Law. Ministerial Decision No. 197 of 2026, in force from 1 October 2026, requires anyone subject to e-invoicing to keep all e-invoices, electronic credit notes and associated data for that period and to be able to produce them to the FTA on request.
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Longer periods that also apply
Corporate tax records must be kept for seven years after the tax period under Article 56 of the Corporate Tax Law, and VAT records related to real estate for 15 years under Article 71 of the VAT Executive Regulation. A contractor's invoices often fall under both.
What changed in 2026
The original Article 11 of Decision 243 of 2025 required storage within the UAE. Decision 197 replaced that article with the current wording on the Tax Procedures Law period and production to the FTA.
Where SupaJack Construct fits
SupaJack Construct does not transmit e-invoices. It stores the company's Peppol endpoint ID and produces tax invoices and credit notes with the data a provider needs, and the company's accredited service provider handles exchange and reporting.
Related tools and guides
See the answers on when e-invoicing starts, what an e-invoice is, accredited service providers, the 14 business day deadline and whether SupaJack Construct sends e-invoices, plus the VAT guide for contractors and finance and VAT in SupaJack Construct.
Worked example
A contractor's e-invoices for a residential tower built in 2027 support its VAT return and its corporate tax return. It keeps them for at least 15 years after the tax period, the longest period that applies to them.
Questions people ask
Which law sets the base period?
The Tax Procedures Law.
Must data be producible to the FTA?
Yes, on request.
Do real estate records need longer?
Yes, 15 years for VAT.