UAE [AE]

• •The decision exists, is published by the Federal Tax Authority in its legislation register under the VAT category, and is dated 22 July 2026 with a site publication date of 20 August 2026.
• •Its stated subject is the measures, procedures and conditions required of taxable persons for verification of the validity and integrity of supplies — that is, checks performed by the recipient, not a new return or payment.

• •It takes effect on 1 October 2026.
• •It sits under Article 54 bis of the VAT Law, inserted by Federal Decree-Law No. 16 of 2025, which allows the Authority to deny input tax recovery where the recipient knew or should have known that a supply was connected to tax evasion.
• •Holding a valid tax invoice will no longer be sufficient on its own; documented evidence of the checks is required before deducting.
• •Three thresholds set the depth of work: AED 10,000 per supply as a de minimis, AED 100,000 over twelve months at which the de minimis falls away, and AED 375,000 per supplier over twelve months above which enhanced checks apply.
• •Existing suppliers are in scope, not only new ones, and verification must be repeated at least every twelve months.
• •Supplier checks cover identity, authorised representatives and a genuine place of business; supply checks cover commercial rationale, pricing and margins, and whether the goods or services fall within the supplier's licensed activity. A written policy naming who performs and supervises the checks is required.

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