Understanding the UAE tax system is essential for every business operating in the country. Whether you run a mainland LLC in Dubai, a free zone company in Abu Dhabi, a consultancy, a trading business or a growing startup, you need to understand how Value Added Tax (VAT) and Corporate Tax apply to your business.
The UAE introduced VAT in 2018 and implemented its federal Corporate Tax regime for financial years beginning on or after 1 June 2023. Since then, businesses have had to adapt their accounting, invoicing, reporting and financial management processes to meet the new requirements.
In 2026, tax compliance has become even more important. Amendments to the VAT Law took effect on 1 January 2026, Small Business Relief has been extended until the end of 2029, and the UAE is preparing for the phased introduction of mandatory electronic invoicing.
For business owners, understanding these requirements is not just about avoiding penalties. Proper tax management helps maintain accurate financial records, improve cash flow planning and ensure that the business is prepared for regulatory reviews.
This guide explains everything UAE businesses should know about VAT and Corporate Tax in 2026, including registration thresholds, tax rates, filing deadlines, exemptions, documentation requirements and important regulatory changes.
1. Understanding the UAE Tax System
The UAE has two major federal tax systems that most businesses need to understand:
Value Added Tax (VAT)
VAT is an indirect tax charged on taxable goods and services. The standard VAT rate in the UAE is 5%. Businesses registered for VAT generally collect tax from customers and account for it to the Federal Tax Authority (FTA), after considering eligible input VAT recovery.
Corporate Tax
Corporate Tax is a direct tax imposed on the taxable income of businesses and other persons falling within its scope. The standard rate is 9% on taxable income exceeding AED 375,000, subject to applicable exemptions, reliefs and special regimes.
These taxes are separate and operate under different rules.
| Particulars | VAT | Corporate Tax |
|---|---|---|
| Type of tax | Indirect tax | Direct tax |
| Standard rate | 5% | 9% above AED 375,000 taxable income |
| Tax basis | Taxable supplies and imports | Taxable income |
| Registration threshold | AED 375,000 mandatory threshold | Generally applies to UAE juridical persons within scope, subject to applicable exemptions |
| Filing frequency | Monthly or quarterly, as assigned | Generally annually |
| Filing authority | Federal Tax Authority | Federal Tax Authority |
| Main purpose | Tax on consumption | Tax on business profits |
A business may be required to comply with both VAT and Corporate Tax. Registering for one does not automatically satisfy the requirements of the other.
2. UAE VAT Guide 2026
What is VAT in the UAE?
Value Added Tax is a consumption tax introduced in the UAE on 1 January 2018.
VAT is generally charged at each stage of the supply chain. Businesses registered for VAT collect tax on their taxable sales and may recover eligible VAT paid on business purchases.
The difference between output VAT and recoverable input VAT determines the amount payable to the FTA or the refundable amount, subject to the applicable rules.
For example:
A Dubai-based company provides consulting services to a UAE customer for AED 10,000.
| Description | Amount |
|---|---|
| Consulting service value | AED 10,000 |
| VAT at 5% | AED 500 |
| Total invoice value | AED 10,500 |
The company collects AED 10,500 from the customer, including AED 500 in VAT.
If the company has AED 200 of eligible input VAT from business purchases, its net VAT payable, assuming no other transactions or adjustments, would be:
AED 500 − AED 200 = AED 300.
This illustrates how VAT accounting works for a simple transaction.
What is the VAT rate in the UAE?
The standard VAT rate in the UAE is 5%.
However, not every transaction is necessarily subject to 5% VAT. Depending on the nature of the supply and applicable conditions, transactions may be:
| VAT treatment | Explanation | Example |
|---|---|---|
| Standard-rated | Subject to 5% VAT | Most domestic goods and services |
| Zero-rated | Taxable at 0% VAT | Qualifying exports and certain healthcare and education supplies |
| Exempt | No VAT is charged and related input VAT recovery is generally restricted | Certain financial services and residential property transactions |
It is important to distinguish between zero-rated and exempt supplies.
For zero-rated supplies, businesses generally retain the right to recover eligible input VAT, subject to the rules.
For exempt supplies, input VAT recovery is generally restricted, although specific exceptions and apportionment rules may apply.
Who needs to register for VAT in the UAE?
VAT registration is mandatory when a business exceeds the prescribed registration threshold.
The Federal Tax Authority has established the following thresholds:
| Registration category | Threshold |
|---|---|
| Mandatory registration | AED 375,000 |
| Voluntary registration | AED 187,500 |
A business must generally register if the value of its taxable supplies and imports:
- Exceeds AED 375,000 during the previous 12 months; or
- Is expected to exceed AED 375,000 within the next 30 days.
Voluntary registration may be available when taxable supplies, imports or eligible taxable expenses exceed AED 187,500 under the applicable conditions.
The mandatory threshold does not apply in the same way to foreign businesses making taxable supplies in the UAE.
Example:
A company operating in Dubai generates AED 400,000 in taxable revenue over the previous 12 months.
Since its taxable turnover exceeds AED 375,000, it must assess and complete mandatory VAT registration within the applicable statutory timeline.
A business generating AED 150,000 in taxable supplies may generally remain unregistered if it does not meet the mandatory registration criteria. However, it may not qualify for voluntary registration unless it meets the relevant threshold and conditions.
How to register for VAT in the UAE
VAT registration is completed through the FTA’s EmaraTax portal.
The general registration process involves:
Step 1: Assess your eligibility
Review the company’s taxable supplies and imports over the previous 12 months and expected turnover over the next 30 days.
Step 2: Prepare company documents
Collect the required business, ownership and financial information.
Step 3: Create or access your EmaraTax account
Log in to the FTA’s online tax services platform.
Step 4: Complete the VAT registration application
Provide the company’s business information, activities, turnover details and supporting documentation.
Step 5: Submit supporting documents
Upload the documents requested by the FTA.
Step 6: Receive your Tax Registration Number
After the application is reviewed and approved, the FTA issues the VAT registration certificate and Tax Registration Number (TRN).
Documents required for UAE VAT registration
The FTA may request the following documents and information, depending on the business:
- Valid trade licence.
- Certificate of incorporation, where applicable.
- Memorandum of Association.
- Passport and Emirates ID of relevant owners and authorised signatories.
- Contact details of the authorised signatory.
- Details of business activities.
- Turnover declaration.
- Sales invoices.
- Purchase invoices.
- Bank statements.
- Customs information, where applicable.
- Supporting financial documents.
The exact documentation requirements may vary according to the legal structure and circumstances of the applicant.
How often must UAE businesses file VAT returns?
VAT-registered businesses must submit VAT returns according to the tax period assigned by the FTA.
The tax period may be monthly or quarterly.
VAT returns and related payments are generally due within 28 days from the end of the relevant tax period.
For example:
| VAT tax period | General filing and payment deadline |
|---|---|
| January | 28 February |
| February | 28 March |
| March | 28 April |
| April | 28 May |
| May | 28 June |
| June | 28 July |
This table illustrates monthly tax periods. Businesses assigned quarterly periods must follow the corresponding quarter-end deadline.
Always check the actual due date displayed in EmaraTax, particularly where a deadline falls on a weekend or public holiday.
What information is included in a VAT return?
A VAT return reports the business’s taxable transactions and VAT position for the relevant period.
The main areas include:
Output VAT
VAT charged on taxable sales, including applicable standard-rated, zero-rated and other reportable transactions.
Input VAT
Eligible VAT paid on purchases and expenses that can be recovered under UAE VAT rules.
Imports and reverse charge transactions
Relevant imported goods and services, including transactions where the recipient accounts for VAT under the reverse charge mechanism.
Adjustments
Applicable corrections, credit notes, bad debt adjustments and other permitted adjustments.
Net VAT payable or refundable
The difference between output VAT and eligible input VAT, after the required adjustments.
How is VAT calculated in the UAE?
The basic VAT calculation is:
Net VAT payable = Output VAT − Recoverable Input VAT
For example:
A business has the following transactions during a quarter:
| Particulars | Amount |
|---|---|
| Taxable sales | AED 200,000 |
| Output VAT at 5% | AED 10,000 |
| Eligible purchases excluding VAT | AED 80,000 |
| Recoverable input VAT at 5% | AED 4,000 |
| Net VAT payable | AED 6,000 |
The business must report the relevant transactions in its VAT return and pay AED 6,000, assuming no other adjustments, imports or transactions.
What is input VAT recovery?
Input VAT is the VAT a registered business pays on eligible purchases and expenses.
A business can generally recover input VAT when the expenses relate to its taxable business activities and the relevant statutory conditions are met.
Examples may include:
- Office rent.
- Business software subscriptions.
- Professional services.
- Office equipment.
- Marketing and advertising.
- Business-related purchases.
- Eligible operating expenses.
However, input VAT recovery is subject to restrictions.
Certain expenses, such as specified entertainment costs and certain personal-use expenditure, may be blocked or restricted.
Businesses must also maintain valid supporting documents and ensure that the underlying transactions meet the applicable requirements.
Important VAT amendments effective from 1 January 2026
Businesses should pay particular attention to the amendments introduced through Federal Decree-Law No. 16 of 2025.
The key changes include:
1. Removal of the self-invoicing requirement under the reverse charge mechanism
Businesses applying the reverse charge mechanism no longer need to issue a tax invoice to themselves for the relevant transactions.
However, they must retain supporting documentation relating to the supply in accordance with the applicable requirements.
2. Five-year limit for claiming excess refundable VAT
A five-year time limit applies to submitting requests to recover excess refundable VAT following reconciliation, subject to the relevant transitional and statutory provisions.
Businesses should review old refundable VAT balances rather than allowing them to remain unaddressed.
3. Stronger input VAT recovery controls
The FTA has enhanced its ability to deny input VAT recovery where transactions are connected to tax evasion and the applicable legal conditions are met.
Businesses should conduct appropriate checks on suppliers and transactions and maintain evidence supporting the validity of purchases.
These amendments are particularly relevant to companies with significant import transactions, recurring VAT refunds or complex supplier relationships.
3. UAE Corporate Tax Guide 2026
What is Corporate Tax in the UAE?
Corporate Tax is a direct tax imposed on the taxable income of businesses and other persons falling within the scope of the UAE Corporate Tax Law.
The UAE introduced Corporate Tax under Federal Decree-Law No. 47 of 2022.
The regime applies to financial years beginning on or after 1 June 2023.
Corporate Tax is generally calculated on the basis of accounting income, adjusted for items specified under the Corporate Tax Law.
It is important to understand that Corporate Tax is not simply a percentage of total business revenue. It is calculated on taxable income after the relevant adjustments, exemptions and deductions.
What are the UAE Corporate Tax rates in 2026?
The standard Corporate Tax rates are:
| Taxable income | Corporate Tax rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
The AED 375,000 threshold applies to taxable income, not annual turnover or revenue.
Corporate Tax calculation example
Assume a UAE company has the following financial results:
| Particulars | Amount |
|---|---|
| Annual revenue | AED 2,000,000 |
| Allowable business expenses | AED 1,400,000 |
| Accounting profit before tax | AED 600,000 |
| Taxable income (assuming no further adjustments) | AED 600,000 |
| Taxable income subject to 9% | AED 225,000 |
| Corporate Tax payable | AED 20,250 |
Calculation:
AED 600,000 − AED 375,000 = AED 225,000.
AED 225,000 × 9% = AED 20,250.
The example assumes the accounting profit equals taxable income and no other reliefs, adjustments or special rules apply.
Which businesses are subject to UAE Corporate Tax?
Corporate Tax generally applies to:
- UAE companies incorporated under applicable UAE legislation.
- Other juridical persons established in the UAE.
- Foreign companies with a taxable permanent establishment in the UAE.
- Natural persons conducting business activities in the UAE when the relevant statutory turnover threshold is exceeded.
- Other persons and activities covered by the Corporate Tax Law.
Mainland companies and free zone companies must both assess their Corporate Tax obligations.
The UAE Corporate Tax regime does not automatically exempt a business because it operates in a free zone.
Is Corporate Tax applicable to free zone companies?
Yes. Free zone companies are generally within the scope of UAE Corporate Tax.
However, a company that qualifies as a Qualifying Free Zone Person may benefit from a 0% Corporate Tax rate on qualifying income.
This benefit is subject to meeting the statutory conditions.
Some important requirements include:
- Maintaining adequate substance in the relevant free zone.
- Deriving qualifying income.
- Maintaining compliance with the arm’s length principle.
- Complying with applicable transfer pricing requirements.
- Preparing audited financial statements.
- Meeting the de minimis requirements for non-qualifying revenue.
- Not having elected to be subject to the standard Corporate Tax regime.
Under the de minimis test, non-qualifying revenue must generally not exceed the lower of AED 5 million or 5% of total revenue.
Income that does not qualify for the 0% regime may be subject to the standard 9% rate, depending on the applicable rules.
Important: A free zone licence alone does not establish eligibility for 0% Corporate Tax. Businesses should assess their income streams, activities, transactions and compliance with all qualifying conditions.
Do small businesses need to pay Corporate Tax?
The UAE introduced Small Business Relief to reduce the Corporate Tax compliance burden for eligible smaller businesses.
Under the relief, an eligible resident taxable person may elect to be treated as having no taxable income for a relevant tax period.
The general revenue threshold is AED 3 million.
To qualify, the business must meet the applicable conditions, including:
- Revenue not exceeding AED 3 million in the relevant tax period.
- Revenue not exceeding AED 3 million in all previous tax periods.
- Meeting the eligibility requirements under the Corporate Tax Law.
- Making the required election in the Corporate Tax return.
Qualifying Free Zone Persons and members of multinational groups with consolidated revenue exceeding AED 3.15 billion cannot elect for Small Business Relief.
Small Business Relief extended until 31 December 2029
An important 2026 development is the extension of Small Business Relief.
The Ministry of Finance announced in August 2026 that the relief would continue to be available for tax periods ending on or before 31 December 2029, subject to the applicable conditions.
For example:
A UAE mainland company generates AED 2.5 million in revenue during its 2026 tax period. Its revenue also remained below AED 3 million in all previous tax periods.
If it meets all other requirements, it may elect for Small Business Relief in its 2026 Corporate Tax return.
However, if the company generated AED 3.5 million in revenue in an earlier tax period, it would not satisfy the historical revenue condition for the subsequent period.
Important: Small Business Relief is not an automatic exemption from Corporate Tax registration or filing. Eligible businesses must still comply with the applicable registration, return and record-keeping requirements.
Corporate Tax for freelancers and individual business owners
Corporate Tax can also apply to natural persons conducting business activities in the UAE.
However, not every individual earning income in the UAE is subject to Corporate Tax.
A natural person generally becomes subject to Corporate Tax when:
- They conduct a business or business activity in the UAE; and
- Their total turnover from those business activities exceeds AED 1 million in a Gregorian calendar year.
The following income categories are generally outside the scope of Corporate Tax for natural persons:
- Salary and employment income.
- Personal investment income.
- Qualifying real estate investment income.
For example, an individual working as an employee and receiving a monthly salary does not become subject to Corporate Tax merely because their annual salary exceeds AED 1 million.
A freelancer conducting a licensed business activity, however, must assess the AED 1 million business turnover threshold and other applicable requirements.
How to register for Corporate Tax in the UAE
Corporate Tax registration is completed through the FTA’s EmaraTax portal.
The general process includes:
Step 1: Determine your registration obligation
Identify the legal structure of your business and whether it falls within the Corporate Tax regime.
Step 2: Access EmaraTax
Log in to the FTA portal or create the necessary account.
Step 3: Select Corporate Tax registration
Complete the relevant registration application.
Step 4: Enter company information
Provide the trade licence details, business activities, ownership structure, authorised signatory details and other requested information.
Step 5: Upload supporting documents
Submit the required company and identification documents.
Step 6: Submit the application
Review the information before submission.
Step 7: Obtain your Corporate Tax Registration Number
After approval, the FTA issues the Corporate Tax Registration Number.
Documents required for Corporate Tax registration
Depending on the company structure, the following documents may be required:
- Valid trade licence.
- Certificate of incorporation.
- Memorandum of Association.
- Passport copies of relevant shareholders.
- Emirates ID copies, where applicable.
- Details of authorised signatories.
- Contact information.
- Financial year details.
- Other documents requested by the FTA.
Businesses should ensure that the information submitted matches their official licensing and ownership records.
When is the Corporate Tax registration deadline?
Corporate Tax registration deadlines depend on the type of taxable person and the applicable registration rules.
For UAE resident juridical persons, the deadline generally depends on the month of incorporation or establishment, as well as the relevant transitional provisions.
For example, the FTA’s prescribed registration timelines included the following dates for companies established before the effective date of the Corporate Tax Law:
| Month of licence issuance | Registration deadline |
|---|---|
| January or February | 31 May 2024 |
| March or April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August or September | 31 October 2024 |
| October or November | 30 November 2024 |
| December | 31 December 2024 |
These are historical transitional deadlines, not a new registration schedule for 2026.
Newly established companies, foreign entities and natural persons have different registration rules.
Businesses that have not completed a required registration should check their specific deadline and take action promptly.
When must Corporate Tax returns be filed?
A taxable person must generally submit its Corporate Tax return and pay the tax due within nine months from the end of the relevant tax period.
For example:
| Financial year ending | Corporate Tax filing deadline |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
| 31 December 2026 | 30 September 2027 |
These examples assume the financial year is also the relevant Corporate Tax period.
The deadline is based on the company’s tax period, not necessarily the calendar year.
How is Corporate Tax calculated?
Corporate Tax starts with accounting income and then applies the adjustments required under the Corporate Tax Law.
The calculation generally involves:
1. Calculate accounting profit
Determine the company’s profit or loss based on its financial statements.
2. Identify exempt income
Certain income may be exempt under the Corporate Tax Law, subject to the relevant conditions.
3. Review deductible expenses
Determine which expenses are allowable for Corporate Tax purposes.
4. Apply applicable tax adjustments
Review non-deductible expenditure, related-party transactions, depreciation and other statutory adjustments.
5. Determine taxable income
Calculate the final taxable income after the applicable adjustments.
6. Apply the relevant tax rate
Apply the 0% and 9% tax bands, or any applicable special tax regime.
7. Submit the return and pay the tax
Complete the return through EmaraTax and pay any amount due within the statutory deadline.
Which expenses are deductible under UAE Corporate Tax?
Generally, business expenses incurred wholly and exclusively for the purposes of the business may be deductible, subject to the Corporate Tax Law.
Examples can include:
- Employee salaries and wages.
- Office rent.
- Utilities.
- Business insurance.
- Marketing and advertising.
- Professional consultancy fees.
- Software subscriptions.
- Office supplies.
- Business-related travel.
- Depreciation and amortisation, where applicable.
However, certain expenses are restricted or non-deductible.
Examples include:
- Personal expenses unrelated to the business.
- Certain entertainment expenditure.
- Expenses not incurred for business purposes.
- Other expenditure restricted under the Corporate Tax Law.
Businesses should maintain supporting invoices and accounting records for all claimed deductions.
What is transfer pricing under UAE Corporate Tax?
Transfer pricing refers to the pricing of transactions between related parties and connected persons.
For example, if a UAE company purchases services from another company within the same group, the transaction may need to comply with the arm’s length principle.
This means the transaction should be priced as if it were conducted between independent parties under comparable circumstances.
Businesses should review:
- Transactions between related companies.
- Intercompany loans.
- Management fees.
- Shared service arrangements.
- Intellectual property payments.
- Transactions involving shareholders and connected persons.
Depending on the business and applicable thresholds, transfer pricing documentation may be required.
Small Business Relief may simplify certain documentation requirements, but businesses electing for the relief must still comply with the arm’s length principle.
4. UAE E-Invoicing: An Important VAT and Tax Compliance Development
The UAE is moving towards a structured electronic invoicing framework.
E-invoicing is designed to enable the electronic exchange of structured invoice data between suppliers and customers, with reporting to the FTA.
A PDF invoice sent by email is not, by itself, a compliant electronic invoice under this framework.
UAE e-invoicing implementation timeline
The announced phased implementation is as follows:
| Business category | Accredited Service Provider appointment deadline | Implementation date |
|---|---|---|
| Annual revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
The FTA issued an updated notice on 25 October 2026 confirming 30 October 2026 as the Accredited Service Provider appointment deadline for businesses with revenue of AED 50 million or more.
As this deadline has now passed, businesses in that category that have not appointed a provider should review their position immediately.
The implementation date for this category remains 1 January 2027.
E-invoicing preparation checklist
- Review the company’s annual revenue category.
- Identify the transactions within the e-invoicing scope.
- Review the existing accounting and ERP systems.
- Identify an appropriate Accredited Service Provider.
- Review the integration requirements.
- Clean and validate customer and supplier information.
- Review invoice formats and tax codes.
- Assign internal responsibility for implementation.
- Test the invoicing process before the mandatory implementation date.
Businesses should consult the latest Ministry of Finance and FTA guidance for applicable exclusions, technical requirements and implementation updates.
5. Difference Between VAT and Corporate Tax
Although VAT and Corporate Tax are both federal taxes, their calculation, reporting and compliance requirements are different.
| Factor | VAT | Corporate Tax |
|---|---|---|
| Nature | Indirect tax | Direct tax |
| Standard rate | 5% | 9% above AED 375,000 |
| Calculation basis | Taxable transactions | Taxable income |
| Registration | Based on VAT threshold | Based on taxable-person status |
| Return frequency | Monthly or quarterly | Generally annual |
| Payment deadline | Generally 28 days after tax period | Generally nine months after tax period |
| Tax collected from | Customers on taxable supplies | Business profits |
| Main records | Sales, purchase and VAT invoices | Financial statements and tax adjustments |
| Refunds | Excess eligible input VAT | Overpaid tax, subject to applicable procedures |
Can a business pay both VAT and Corporate Tax?
Yes.
A business can be required to pay both taxes.
For example, a UAE trading company may:
- Collect 5% VAT on taxable sales.
- Recover eligible input VAT on purchases.
- Pay net VAT to the FTA.
- Calculate Corporate Tax on its annual taxable income.
- Submit separate VAT and Corporate Tax returns.
VAT does not replace Corporate Tax, and Corporate Tax does not replace VAT.
6. VAT and Corporate Tax Penalties: What Businesses Should Know
Non-compliance with UAE tax legislation can result in administrative penalties.
The applicable penalty depends on the nature of the violation, the date of the violation and the relevant legislation in force at that time.
Common compliance issues include:
- Failure to register for tax within the prescribed deadline.
- Late submission of VAT returns.
- Late payment of VAT.
- Failure to maintain required accounting records.
- Incorrect tax returns.
- Failure to provide information requested by the FTA.
- Failure to complete Corporate Tax registration.
- Failure to submit Corporate Tax returns.
- Incorrect reporting of taxable income.
- Non-compliance with applicable transfer pricing requirements.
Businesses should not rely on older online penalty tables without checking the latest rules.
The UAE has amended its tax procedures and administrative penalty framework. The applicable penalty amounts and calculation methods should be verified against the current Cabinet Decisions and FTA guidance.
How can businesses reduce tax compliance risks?
- Maintain accurate accounting records.
- Monitor VAT and Corporate Tax deadlines.
- Review tax returns before submission.
- Retain invoices and supporting documents.
- Reconcile financial statements with tax calculations.
- Monitor changes in tax legislation.
- Assign responsibility for tax compliance.
- Address outstanding FTA notices promptly.
7. Documents UAE Businesses Should Maintain for Tax Compliance
Proper documentation is essential for VAT and Corporate Tax compliance.
Businesses should maintain a centralised record of the following information.
VAT documentation
- VAT registration certificate.
- Sales tax invoices.
- Purchase invoices.
- Credit notes and debit notes.
- Import and export documentation.
- VAT returns.
- VAT payment confirmations.
- Input VAT calculations.
- Output VAT calculations.
- Supporting records for reverse charge transactions.
Corporate Tax documentation
- Corporate Tax registration certificate.
- Financial statements.
- General ledger.
- Trial balance.
- Bank statements.
- Sales and purchase records.
- Payroll records.
- Fixed asset register.
- Expense documentation.
- Related-party transaction records.
- Transfer pricing documentation, where applicable.
- Corporate Tax returns.
- Tax payment confirmations.
How long should tax records be retained?
Different tax records have different statutory retention requirements.
| Record type | General retention requirement |
|---|---|
| Corporate Tax records | At least 7 years after the end of the relevant tax period |
| VAT tax invoices | Generally 5 years |
| Other VAT records | Periods vary depending on the nature of the record |
| Transfer pricing documentation | As required under applicable Corporate Tax rules |
| AML records | Separate retenti |