Updated 11 October: controls now apply
FTA Decision No. 13 of 2026 took effect on 1 October. It prescribes supplier and supply verification for input-tax deduction under the VAT anti-evasion framework. The source link now points directly to the FTA-hosted instrument.
Supplier identity, business location and risk indicators sit alongside checks on the commercial rationale and circumstances of each taxable supply.
The thresholds need supplier aggregation
Additional bank and public-information checks apply where supplier supplies exceed, or are expected to exceed, AED 375,000 over the relevant twelve months. Verification is required on first dealing or if the supplier was not verified in the previous twelve months.
The exception for consideration below AED 10,000 excluding VAT is unavailable where supplier totals exceed, or are expected to exceed, AED 100,000 over the relevant twelve months. The business must document its verification steps and responsibilities.
Make the control repeatable
T&M analysis: vendor-level aggregation is essential because a small invoice can still belong to a significant supplier relationship. Accounts payable should not determine the exception from the invoice value alone.
Onboarding evidence, procurement information and payment records should be linked to the same supplier identity. For unusual transactions, retain the commercial explanation and the decision reached, rather than only a checklist marked complete.