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The Cragus Group | New UAE verification requirements for input VAT recovery purpose

From 1st October 2026 FTA Decision No. 13 of 2026 introduces a formal verification framework for taxable persons before deducting input VAT.

From 1st October 2026 FTA Decision No. 13 of 2026 introduces a formal verification framework for taxable persons before deducting input VAT.  The framework is issued for the purposes of Article 54(bis) of the UAE VAT Law, which addresses input tax relating to supply chains connected with tax evasion.  

The Decision No. 13 requires, in addition to current conditions for input VAT recovery, verification of both the supplier and the underlying supply, together with documentary evidence and an internal policy allocating responsibility for the controls.