FTA Decision No. 4 of 2026 answers a question many finance teams have carried since the paper drawer gave way to the shared drive: can you keep accounting records as scans or electronic copies instead of the originals? The answer, effective 30 July 2026, is yes. But the Decision sets clear conditions, and it draws a firm line on responsibility when the work is outsourced.
What the Decision covers
This is not about how long you keep records. Retention periods sit in the Tax Procedures Law. Decision No. 4 governs the form and integrity of what you keep. It applies to the information in your accounting records and commercial books, and it recognises two acceptable formats: an electronic copy, meaning a document created, saved or converted into a digital format that can be viewed, retrieved and read; and a photocopy, meaning an identical reproduction by photocopy, scan or photograph that preserves the content and form of the original.
The three rules
Article 2 sets the principles and Article 3 fills in the detail. A retained record must be:
- Complete and identical to the original. The copy must carry all the data of the original, all pages, in the same order. Partial scans are not accepted. Capturing the front of an invoice and skipping the terms on the back would fail this test.
- Clear and legible. The copy must be of sufficient quality and resolution to read on a computer screen. Ink and paper must be chosen so a photocopy does not fade over the retention period. A black and white copy of a colour document is allowed, provided the detail stays readable.
- Accessible to the FTA on request. This includes access to the system where the records live. If your files are encrypted or password protected, you must provide the keys or passwords so the Authority can get in. For physical copies, access extends to the place where they are stored.
The point most people will miss
Article 4 allows you to engage a third party (an accountant, an archiving service, a cloud provider) to maintain your records. But it is explicit that you remain legally responsible for keeping those records and for their safety. Outsourcing the storage does not outsource the obligation. If a provider loses your records, or cannot give the FTA access when asked, the exposure is yours.
What to do about it
For most businesses this is permission to go paperless with confidence, provided the process is sound. A few practical points before 30 July:
- Set a scanning standard. Full documents, every page, in order, at a resolution that reads cleanly on screen. No partial captures.
- Manage access, not just storage. Know who holds the encryption keys and passwords, and be able to grant the FTA access to the system, not only to export a file.
- Check your outsourcing. If a bookkeeper or platform holds your records, confirm the arrangement, the backup, and that you can produce everything on request. The responsibility is still yours.
- Retire the paper deliberately. Once a compliant electronic copy exists you can let the original go, but only once the copy meets every condition above.
Decision No. 4 is a quiet modernisation. It brings the rulebook in line with how businesses already work, and it removes the reason to keep boxes of originals. The trade is simple: keep the copies properly, and be ready to open them, including the systems they sit in, whenever the FTA asks.
This article is general commentary on FTA Decision No. 4 of 2026 and is not tax advice. We would be glad to review how your business keeps and retrieves its records.