The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules for input VAT recovery. Effective 1 October 2026, taxable businesses must perform due diligence on suppliers and transactions exceeding specific thresholds. Non-compliance gives tax authorities the right to deny input VAT recovery claims.
The UAE Federal Tax Authority has issued FTA Decision No. 13 of 2026, establishing mandatory supplier due-diligence rules for input VAT recovery. Taking effect on 1 October 2026, the framework requires businesses to verify supplier identities and transactions against designated risk thresholds. Failure to maintain these records grants tax authorities the right to reject input VAT recovery claims.
Policy updates, China–UAE business news and industry insights, delivered to your inbox.
Membership
Leave your details and our team will contact you about membership.
