10 July 2026 · Documents
FTA Tax Audit Document Checklist
To be audit-ready, keep a complete, organised set of records: all issued and received tax invoices, filed VAT and corporate tax returns, audited financial statements, general ledger and trial balance, bank statements, customer and supplier contracts, import and export/customs documents, and transfer pricing documentation where it applies. The FTA can request records for the statutory retention period, so archive them systematically — a missing document during an audit is a weakness the auditor will note.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
What to have ready
These are the documents an auditor will almost always request.
- All tax invoices issued and received.
- Filed VAT and corporate tax returns and workings.
- Audited financial statements, ledger and trial balance.
- Bank statements reconciled to the accounts.
The evidence behind the numbers
The auditor tests whether your filings match reality — these prove it.
- Customer and supplier contracts and agreements.
- Import declarations and export/customs documents.
- Transfer pricing files where the rules apply.
- Everything organised by tax period for fast retrieval.
Related guides
Frequently Asked Questions
For teams assembling an audit-ready file.
How long must I keep records?
For the statutory retention period. The FTA can request records going back across that period during an audit.
What is the most commonly missing document?
Valid tax invoices and the reconciliations that tie returns to the ledger — gaps here are what auditors seize on.
Do I need transfer pricing files for an audit?
If the transfer pricing rules apply to you, yes — the FTA can request them within 30 days, so keep them current.
Can Exiloz build our audit file?
Yes. We assemble and organise an audit-ready archive so any FTA request can be answered quickly and completely.
Build an audit-ready archive
Exiloz organises your records so an FTA document request is answered in days, not weeks.