Tools · VAT · INPUT TAX
Supplier verification checker (FTA Decision 13)
From 1 October 2026, input VAT rests on checks as well as invoices. Enter the supply and the supplier's 12-month totals to see which checks apply.
The supplier is
Paid by
Result
Checks required
Supplier total tested
AED 108,000
The supply is under AED 10,000, but the supplier's 12-month total exceeds AED 100,000, so the exception falls away. Before deducting the input VAT:
- Supplier identity: incorporation confirmed through an official database or certificate, name and address matching; Emirates ID or passport of the person who represents the supplier.
- Place of business: a real place of business, confirmed electronically or by a visit, that fits the supplier's activity.
- Risk indicators: more than two address changes or two key-staff changes in 12 months, or trading out of line with its size. If any applies, keep a written explanation.
- This supply: a genuine commercial reason, a price or margin in line with the market, goods or services within the supplier's licence, goods' origin and title checked, and any intermediary's role explained.
- Document each step and keep the evidence, under a written policy naming who runs and reviews the checks.
Disclaimer
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