This guide explains the verification measures, procedures and conditions introduced by Federal Tax Authority Decision No. 13 of 2026. The Decision comes into effect on 1 October 2026.
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Important: The Decision requires two separate levels of verification: the supplier under Article 3 and each Taxable Supply under Article 4. A current supplier verification does not replace the verification of each supply. |
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Requirement |
Rule |
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Supplier verification |
Verify the supplier when dealing with the supplier for the first time, and on recurrent dealings if the supplier has not been verified during the preceding 12 months. |
The Decision applies to a Taxable Person for the purposes of Article 54(bis) of the VAT Law when verifying the validity and integrity of supplies received before deducting Input Tax. The verification obligations are therefore imposed on the Taxable Person claiming the deduction. Under Article 54(bis), the FTA shall refuse the deduction of recoverable Input Tax where the relevant supply is linked to Tax Evasion and the Ta...