What is UAE FTA Decision No. 13 of 2026 on Supplier Verification?

FTA Decision No. 13 of 2026 (effective 1 October 2026) specifies the due diligence and supplier checks taxable persons in the UAE must perform before claiming input VAT on purchases to prevent supply chain tax evasion.

When is a supplier outside the scope of Decision 13 checks?

Under Article 6(1), purchases below AED 10,000 excluding VAT are exempt from checks, provided total supplies from that supplier in the preceding and expected next 12 months do not exceed AED 100,000.

When are Enhanced Supplier Checks required under Article 3(4)?

Enhanced checks are required when total annual supplies from a supplier exceed or are expected to exceed AED 375,000 excluding VAT. In addition to standard checks, businesses must obtain UAE bank account confirmation and conduct public sources reviews.

How often must UAE supplier verification files be renewed?

Under Article 5(1), supplier verification files must be created upon first dealing and refreshed at least once every 12 months.

What happens if a business claims input VAT without verifying high-risk suppliers?

Under Article 54(bis) of the UAE VAT Law, if a supplier is linked to tax evasion and statutory checks were omitted, the Federal Tax Authority may disallow the input VAT recovery, deeming the recipient ought to have known.

Tools Supplier verification

My Suppliers Dashboard

FTA Decision No. 13 of 2026 · in force from 1 October 2026

Check your suppliers before you claim input VAT.

A valid tax invoice is no longer enough on its own. Work out which checks apply, record them as you go, and download a supplier file you can show the FTA.

Go to Supplier Dashboard + Add a supplier How it works

Built on the FTA's English text, which is an unofficial translation. The Arabic text prevails.

Which checks apply?

Instant Check

Three numbers, all excluding VAT.

This invoice (AED) Supplies from this supplier, last 12 months (AED) Expected from this supplier, next 12 months (AED)

Supplier checks are needed on first dealing and every 12 months. Totals are tested excluding VAT; Article 6(2) does not say so expressly, so take care near AED 100,000.

Last checked 2 October 2026. The FTA has not issued a guide on this Decision. The cash threshold under Cabinet Decision No. 149 of 2026 has not been set yet. We update this page when either changes.

What the Decision asks you to do

Article 3

Check the supplier

Identity, a real place of business that fits the activity, and three risk indicators. Do it on first dealing, then every 12 months.

Article 4

Check each supply

A genuine commercial reason, electronic payment, a market price, goods or services within the supplier's licence, and clear title to goods.

Article 5

Keep the file

Record what you checked and keep the evidence. A written policy must name who carries out, reviews and supervises the checks.

AED 10,000

Per invoice, excluding VAT. Below this, the checks may be skipped. Article 6(1).

AED 100,000

Supplier total, previous or next 12 months. Above this, the AED 10,000 exception is lost. Article 6(2).

AED 375,000

Supplier total, previous or next 12 months. Above this, add a UAE bank confirmation and a review of public sources. Article 3(4).

Why it matters

The Decision has no penalty of its own. It matters when a purchase is later linked to tax evasion anywhere in the supply chain. Article 54(bis) of the VAT Law lets the FTA reject the input tax, and a business that skipped these checks is treated as having been required to know.

How the tool works

Answer the questions

Each one shows the Article it comes from. "Not yet" is a valid answer. It goes on your open-items list and you can come back to it.

Note where the evidence is

You record a reference, such as a folder path. We don't ask you to upload ID copies. The evidence stays with you.

Download the file

A dated PDF for that supplier, with every check, its evidence reference and any open items. We email you at month 11, before it lapses.

Compliance File

Supplier Verification Valid for 12 months under Article 5(1)

Record your due diligence checks and generate an audit-ready verification file for every supplier.

Complete Article 3 & 4 statutory checks
Instant PDF export with full audit trail
12-month validity & review tracking

Open Supplier Dashboard + Add a supplier directly