15/09/2026
UAE VAT | Supplier Verification Requirements
FTA Decision No. 13 of 2026 introduces new requirements for verifying the validity and integrity of supplies before claiming VAT input tax.
From 1 October 2026, businesses will need to go beyond checking a supplierโs TRN and invoice. Supplier due diligence may include verifying legal identity, business location, risk indicators and payment conditions, with additional requirements for higher-value suppliers.
Businesses should review their supplier onboarding, VAT controls and due diligence procedures before the deadline.
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