Решение No 13 от 2026 года о мерах, необходимых налогоплательщикам для проверки достоверности и целостности поставок

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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
This is not an official translation:
Measures, Procedures and Conditions required by Taxable
Persons for the Verification of the Validity and Integrity of
the Supplies before Deduction of Input Tax
Federal Tax Authority Decision No. 13 of 2026 – Issued 22 Jul 2026 (Effective from 1 Oct 2026)

The Chairman of the Board of Directors of the Federal Tax
Authority has decided:

- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax
Authority, and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-
Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Decision of the Chairman of the Board of Directors of the Federal Tax Authority
No. 9 of 2021 on the Delegation of the Vice Chairman of the Board of Directors of
the Federal Tax Authority, and
- Pursuant to the approval of the Federal Tax Authority Board of Directors of the
Authority’s Memo relating to the measures, procedures and conditions required
by Taxable Persons for the verification of the validity and integrity of the supplies
before deduction of Input Tax, at its 45th Meeting held on 23/06/2026.

Article 1 – Definitions
The following words and expressions, as stated in this Decision, shall have the
meanings assigned against each, unless the context otherwise requires:

Authority : Federal Tax Authority.
VAT Law : Federal Decree-Law No. 8 of 2017 referred to above, and any
other Federal Decree-Law replacing it.



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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
Taxable Person : Any Person registered or obligated to register for Tax purposes
under the Decree-Law.
Input Tax : Tax paid by a Person or due from him when Goods or Services
are supplied to him, or when conducting an Import.
Tax Evasion : The Person’s use of illegal means, resulting in the reduction of
the amount of the Due Tax, non-payment thereof, or a refund
of Tax that the Person did not have the right to have refunded.

Article 2 – Scope of Application
For the purposes of applying the provisions of Article 54(bis) of the VAT Law, the
provisions of this Decision shall apply to the Taxable Persons in relation to the
verification of the validity and integrity of the supplies they receive before deduction
of Input Tax.

Article 3 – Measures and Conditions for the Verification of the
Supplier
1. A Taxable Person shall verify the identity of the supplier, subject to the following
conditions:
a. Where the supplier is a natural person, the Taxable Person must:
1) Obtain a copy of a valid proof of identity of the supplier, including an
Emirates ID or a passport.
2) Meet the supplier, whether in person or virtually, before making the supply.
b. Where the supplier is a legal person, the Taxable Person must:
1) Verify the supplier's incorporation through official databases or obtain a
copy of the certificate of incorporation, provided that the incorporation
details are valid and identical to the entity’s name, address and employees,
as well as other related information.
2) Verify the identity of the director, agent or employee authorised to
represent the supplier, through obtaining a copy of a valid proof of identity,
including an Emirates ID or a passport.




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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
2. A Taxable Person shall verify the address and place of business of the supplier,
subject to the following conditions:
a. Verify the existence of an actual place of business of the supplier using
appropriate electronic means or through conducting a field visit to their place
of business.
b. Ensure that the place of business of the supplier is compatible with the nature
of the activities carried out by him.
3. A Taxable Person shall verify the level of risks related to the supplier, subject to
the following conditions:
a. Ensure that none of the following risk indicators applies:
1) The supplier has changed its address more than twice over the previous 12
(twelve) months.
2) The supplier has changed its key employees (supplier’s managers or those
with whom the Taxable Person deals) more than twice over the previous 12
(twelve) months.
3) The supplier has undertaken commercial transactions that are
disproportionate or unexpected in terms of volume, value or nature
compared to the size of the supplier's business and the history of conducting
his business.
b. Where any of the risk indicators referred to in paragraph (a) of this Clause
applies, the Taxable Person shall retain a clear and justified explanation for their
applicability, and submit such explanation to the Authority upon request,
provided that the risk indicators do not contradict with the evidence or
information available to the Taxable Person.
4. A Taxable Person shall verify that the supplier has a bank account and review the
clients’ recommendations where available, where the value of supplies received
from the supplier exceeds AED 375,000 over the previous 12-month period, or is
expected to exceed AED 375,000 over the next 12 (twelve) months, subject to the
following conditions:
a. Obtain from the supplier a written confirmation issued by an authorised bank
in the State confirming that the supplier has a bank account, provided that such



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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
confirmation does not include any relevant reservations or conditions. The
confirmation is not required to be issued to the recipient of the supply.
b. Review and assess publicly available reviews and media coverage related to the
supplier from reliable sources, ensuring that they are consistent with the nature
and size of the supplier’s business, and that there are no indicators of suspected
Tax Evasion.

Article 4 – Measures and Conditions for the Verification of
Supplies
The Taxable Person shall take the measures and meet the conditions related to the
verification of supplies he receives, according to the following:
1. General assessment of the supply, subject to the following conditions:
a. Conduct a general assessment of the supply’s conditions related to the
transaction.
b. Ensure that the supplier’s engagement in the transaction is based on genuine
commercial reasons.
2. Assessment of the payment conditions related to the supply, subject to the
following conditions:
a. The payment method and conditions are justifiable for commercial reasons.
Where there is an engagement of a third party in the payment process or the
receipt of payment, or where the payment is made to a bank account outside
the supplier’s country of incorporation, there must be a reasonable commercial
explanation that does not contradict with any information or evidence available
to the Taxable Person.
b. The Consideration for the supply shall be paid by electronic means. Where the
payment is made in cash, it must be based on a documented commercial
reason, be made within the thresholds specified in the applicable Tax legislation
and be easily verifiable.
3. Verification of the supply’s circumstances, subject to the following conditions:
a. Verify that the prices or the profit margin are not commercially unjustifiable or
significantly different from market conditions without a clear reason.



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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
b. Verify that the supplies of Goods or Services provided do not fall outside the
scope of the supplier's ordinary activity or the activities they are licensed to
carry out in accordance with their commercial licence.
c. Verify the authenticity and origin of the Goods received, as well as the validity
of the supplier’s ownership of Goods or their right to dispose of such Goods.
d. Where the supplier acts as an intermediary, verify that there should be a clear
and justifiable commercial explanation for the supplier’s role in the process of
the supply.

Article 5 – Procedures
When taking the measures and verifying satisfaction of the conditions stipulated in
this Decision for each supplier and each supply received, the Taxable Person must
carry out the following procedures:
1. Verify the supplier in accordance with the provisions of Article 3 of this Decision,
when dealing with the supplier for the first time or upon recurrent dealings with
the supplier where the supplier has not been verified over the previous 12 (twelve)
months.
2. Verify each Taxable Supply received or accepted in accordance with the provisions
of Article 4 of this Decision.
3. Document the verification steps taken and retain supporting documents and
records, enabling the Authority to verify the correctness of their implementation.
4. Maintain a documented policy identifying the persons in charge of implementing,
reviewing and supervising the verification procedures, as well as indicating their
powers and responsibilities in a clear manner and form. Such policy shall be
retained at the designated location for keeping the required documents.

Article 6 – Exceptions
1. A Taxable Person may disregard taking the measures and meeting the conditions
stipulated in this Decision on the Taxable Supplies received where the
Consideration, exclusive of Value Added Tax, is less than AED 10,000.



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Federal Tax Authority Decision No. 13 of 2026 – Unofficial translation
2. The exception stipulated in Clause 1 of this Article shall not apply where the total
value of supplies received from the supplier exceeds AED 100,000 over the
previous 12 (twelve) months, or is expected to exceed this amount over the next
12 (twelve) months.

Article 7 – Implementation of the Decision
This Decision shall be published in the Official Gazette and shall come into effect as of
1 October 2026.