The FTA has tightened checks on suppliers prior to input VAT deduction
Federal Official Gazette No. 829 has enshrined crisis aid of up to AED 350,000, benefits for student inventors, a new definition of family businesses, and updated regulations on Waqf and higher education. Abu Dhabi has strengthened biodiversity protection, whilst realLaw AI has added documents on tenancy disputes, public health and arbitration in Ajman.
Federal Tax Authority Decision No. 13 of 2026
The taxpayer must verify the supplier's identity, registration, address and actual place of business, as well as assess the associated risks — on the first transaction and again if the supplier has not been verified in the last 12 months.
• Supplies from a single supplier exceeding AED 375,000 over 12 months — the supplier's bank account must be verified and checked against reliable sources
• For the transaction itself — assess the commercial soundness of the terms, the method of payment, the prices, the origin of the goods and compliance with the supplier's licensed ...