Equipment and evidence

I paid cash and have no receipt. Can I still record it?

Often questioned by the tax authority: take care

In short: You can record it, but it is weak. Without a receipt you need other proof of the amount and of the business purpose. For VAT, no tax invoice usually means you cannot get the VAT back.

The basic rule

You must keep records that support your return and make your taxable profit easy to check. Costs without proof may be refused.

When it is different

Alternative evidence can help: a bank withdrawal plus a supplier confirmation, a contract, a delivery note, a photo of the receipt.
Small, occasional amounts with a written note carry less risk than large or frequent ones.
VAT: input tax generally requires a tax invoice (or an accepted alternative document).

Documents to keep

Any alternative evidence
A written note: date, supplier, amount, purpose
Ask the supplier for a duplicate invoice

How safe is it?

Often questioned by the tax authority: take care High: undocumented cash expenses are among the first items disallowed. Failing to keep required records can also lead to an administrative penalty (AED 10,000, AED 20,000 if repeated within 24 months).

When to ask a professional

Ask before recording large cash amounts without receipts. Who can confirm it for your own case: an FTA-registered tax agent (a tax professional approved by the UAE tax authority), or the optional year-end review in SoloBooks.

If you pay no Corporate Tax this year (Small Business Relief): If you use Small Business Relief this year, you pay no Corporate Tax anyway, so this cost does not change your tax for that year. Keep the documents anyway: they back up your income figure, and they matter if you stop qualifying later.

Check it with the free calculator: Small Business Relief calculator →

Sources

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation) — Art. 28(1), 53(3), 56(1)
Federal Decree-Law No. 8 of 2017 on Value Added Tax (consolidated) — Art. 55(1)
Cabinet Decision No. 75 of 2023 on Corporate Tax administrative penalties, as amended — Table, item 1

Last verified: 19 October 2026

General information, not tax advice. Your situation may differ.

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