Policy & Legal Updates
UAE Enforces New VAT Input Verification Rules Under FTA Decision 13
The UAE Federal Tax Authority's Decision No. 13 of 2026 took effect on 1 October 2026, establishing mandatory procedures to verify supplies before claiming input tax deductions. Under the rules, a valid tax invoice alone is no longer sufficient to recover input VAT. Taxable businesses must carry out due diligence on suppliers to demonstrate reasonable care and prevent transactions tied to tax evasion.
