The FTA is prepared to refuse a VAT deduction if a transaction is linked to tax evasion
The Cabinet of Ministers has amended the rules on the recovery and allocation of input VAT — the main amendments come into force on October 1, 2026. A special edition of a newspaper on the storage of government documents has been published in Dubai, whilst the realLaw AI database has been updated with documents on cooperatives, notarial services, environmental levies and the laws of Ras al-Khaimah. The realLaw AI team has also prepared a practical guide and three templates ahead of the entry into force of supplier verification requirements.
• New rules for single composite supplies and criteria for determining whether a person is outside the State
• Recovery of input tax on goods and services for employees and the calculation of allocable input tax
• It will be possible to limit the re...