VAT suppliers must verify authenticity of transactions before claiming input tax refunds
On 20 August 2026, the Federal Tax Authority published Decision No. 13 of 2026, issued on 22 July 2026 and effective from 1 October 2026, which introduces mandatory measures, procedures, and conditions that Taxable Persons must follow for the verification of the validity and integrity of supplies of goods or services they receive before deduction of Input Tax.
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Taxable persons must implement comprehensive verification processes to confirm the authenticity of suppliers and supplies, and maintain documentation evidencing compliance, before claiming input tax deductions.
The Federal Tax Authority has introduced new supplier verification and supply validation requirements effective 1 October 2026. Taxable persons must now implement robust verification processes to confirm the identity and authenticity of their suppliers and supplies before claiming VAT deductions on input tax. The decision shifts the burden of due diligence onto the recipient of a supply, requiring them to actively confirm that a transaction is genuine. These mandatory measures aim to enhance transparency, reduce fraud, and ensure compliance with VAT regulations by safeguarding the integrity of the VAT system.
Source
Reported by: Mondaq 28 Sept 2026 Read the original ↗ More from Mondaq →
Quick answers
What do I need to do?
Taxable persons must implement comprehensive verification processes to confirm the authenticity of suppliers and supplies, and maintain documentation evidencing compliance, before claiming input tax deductions.
What was the deadline?
1 Oct 2026 — this deadline has passed.
Who reported this?
Mondaq (UAE).
When was it announced?
28 Sept 2026.
Where can I read the original?
Read the original at Mondaq: https://www.mondaq.com/tax-authorities/1847854/uae-vat-fta-clarifies-the-requirements-for-the-verification-of-the-validity-and-integrity-of-supplies-of-goods-or-services
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