Frequently Asked Questions

Clear answers to common questions related to Accounting, Bookkeeping, VAT, E-Invoicing, and Auditing services in the UAE.

Accounting Bookkeeping VAT E-Invoicing UAE Auditing

Accounting FAQs

Is accounting mandatory for businesses in the UAE?

Yes. Under UAE Commercial Companies Law and VAT regulations, all businesses must maintain proper accounting records for at least 5 years. Accurate accounting is also mandatory for VAT compliance, audits, and corporate tax reporting.

What accounting records should UAE companies maintain?

Companies must maintain ledgers, journals, bank statements, invoices, expense records, payroll data, VAT records, and financial statements in line with IFRS standards applicable in the UAE.

Can accounting be outsourced in the UAE?

Yes. Outsourcing accounting services is common in the UAE and helps businesses reduce costs, ensure compliance, and focus on core operations while staying audit-ready.

How often should accounting be updated?

Accounting should ideally be updated monthly to ensure accurate financial reporting, timely VAT filing, and better business decision-making.

Is accounting required for free zone companies?

Yes. Free zone companies are required to maintain accounting records and, in many cases, submit audited financial statements annually.

What accounting standards are used in the UAE?

The UAE follows International Financial Reporting Standards (IFRS) for financial reporting.

Do startups need professional accounting services?

Yes. Professional accounting helps startups manage cash flow, comply with VAT, and prepare for audits or funding requirements.

Bookkeeping FAQs

What is bookkeeping in the UAE?

Bookkeeping involves recording daily financial transactions such as sales, purchases, receipts, and payments in compliance with UAE regulations.

Is bookkeeping required for VAT compliance?

Yes. Proper bookkeeping is essential for accurate VAT returns and audit readiness.

How often should bookkeeping be done?

Monthly bookkeeping is recommended to avoid backlogs and errors.

Can bookkeeping be done using Tally Prime?

Yes. Tally Prime is widely used in the UAE for bookkeeping and VAT reporting.

What documents are required for bookkeeping?

Invoices, receipts, bank statements, payroll records, and expense bills.

Is digital bookkeeping accepted in UAE?

Yes. Digital records are accepted as long as they are accessible and accurate.

What are the penalties for poor bookkeeping?

Poor bookkeeping can result in VAT penalties, audit issues, and financial mismanagement.

VAT FAQs (UAE)

Who is required to register for VAT in the UAE?

Businesses must register for VAT if their taxable turnover exceeds AED 375,000 in the last 12 months or is expected to exceed it in the next 30 days. Voluntary registration is allowed above AED 187,500.

What is the VAT rate in the UAE?

The standard VAT rate in the UAE is 5%. Certain supplies are zero-rated or exempt, such as exports, healthcare, education, and some financial services.

How often should VAT returns be filed?

VAT returns are usually filed quarterly, but some businesses may be assigned monthly filing by the Federal Tax Authority (FTA).

What records must be maintained for VAT compliance?

Businesses must keep tax invoices, credit notes, VAT returns, import/export records, and accounting books for at least 5 years as per UAE VAT law.

What are VAT penalties in the UAE?

Penalties include fines for late registration, late filing, incorrect returns, and non-payment. These can range from fixed penalties to percentage-based fines.

Can VAT be reclaimed on business expenses?

Yes. Input VAT can be reclaimed on eligible business expenses, provided valid tax invoices are available and the expense is related to taxable supplies.

Is VAT applicable to free zone companies?

Yes. Free zone companies are subject to VAT unless they operate in designated zones under specific conditions defined by UAE VAT law.

E-Invoicing FAQs (UAE)

What is e-invoicing in the UAE?

E-invoicing refers to the electronic generation, submission, and storage of invoices in a structured digital format compliant with UAE regulatory standards.

Is e-invoicing mandatory in the UAE?

The UAE is gradually implementing e-invoicing. Businesses are advised to adopt compliant accounting software to stay ready for future mandatory phases.

What information must an e-invoice contain?

An e-invoice must include supplier details, TRN, invoice number, date, taxable amount, VAT amount, total value, and customer details where applicable.

Is Tally Prime compliant with UAE e-invoicing?

Tally Prime supports structured invoicing and VAT compliance, making it suitable for adapting to UAE e-invoicing requirements.

How long should e-invoices be stored?

E-invoices must be stored securely for at least 5 years and be accessible to the FTA upon request.

Are PDF invoices considered e-invoices?

No. True e-invoices are generated in structured digital formats (such as XML or JSON), not simple PDFs.

What are the benefits of e-invoicing?

E-invoicing improves accuracy, reduces fraud, speeds up compliance, and simplifies audits.

Auditing FAQs

Is audit mandatory for UAE companies?

Many mainland and free zone companies are required to conduct annual audits as per licensing authority or shareholder requirements.

What is the purpose of an audit?

An audit ensures financial statements are accurate, compliant with IFRS, and free from material misstatements.

Who can perform audits in the UAE?

Audits must be conducted by registered and approved audit firms recognized by UAE authorities.

What documents are required for audit?

Financial statements, bank confirmations, invoices, VAT records, payroll data, and contracts.

How long does an audit take?

Audit duration depends on business size and record quality, typically ranging from 2 to 6 weeks.

What happens if audit is delayed?

Delayed audits can result in license renewal issues, bank account restrictions, or regulatory penalties.

Does VAT audit differ from financial audit?

Yes. VAT audits focus on tax compliance, while financial audits assess overall financial accuracy and reporting standards.