15 September 2026 · Audit Window
The UAE 15-Year Tax Audit Window
Federal Decree-Law No. 17 of 2025, in force from 1 January 2026, extends the period in which the FTA can audit and assess to 15 years where it alleges tax evasion or where a business failed to register. The ordinary look-back stays shorter, but for those two categories the clock runs far longer than the five years most owners assume. The practical effect is on record retention: if you have any registration or evasion exposure in your history, keep your records well beyond five years, because they can still be called on.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
When 15 years applies
Two specific categories.
- Alleged tax evasion.
- Failure to register for tax.
- Ordinary look-back stays shorter.
- From FDL 17 of 2025, effective 1 January 2026.
Record retention
Five years is no longer safe.
- Keep records well past five years.
- Cover any registration or evasion exposure.
- Do not shred on the old five-year rule.
- Store filings, contracts and workings.
Close the exposure
Reduce the risk that opens the window.
- Register anything not yet registered.
- Correct past errors via voluntary disclosure.
- Keep an audit-ready file per year.
- Document positions taken and why.
Related guides
Frequently Asked Questions
For managing audit exposure.
How far back can the FTA audit?
Up to 15 years where the FTA alleges tax evasion or a business failed to register, under Federal Decree-Law No. 17 of 2025 from 1 January 2026. The ordinary look-back period is shorter.
Does the 15 years apply to every business?
No. It applies to the specific categories of alleged evasion and non-registration. For ordinary compliant businesses the usual, shorter look-back applies, but the exposure exists if either category is in play.
How long should I keep records now?
If you have any registration or evasion exposure, keep records well beyond five years to cover the 15-year window. Do not shred on the old five-year assumption.
What triggers the longer window?
Allegations of tax evasion, or a failure to register when you were required to. Registering on time and correcting errors early are the ways to keep the shorter period.
What records matter most?
Filed returns, supporting workings, contracts, invoices and the reasoning behind any tax position taken. An audit-ready file per year is the cleanest defence.
Can Exiloz set up our retention?
Yes. We build a retention policy that covers the 15-year window and keep an audit-ready file for each tax period.
Cover the 15-year window
Exiloz builds a record-retention policy that keeps you audit-ready for 15 years.