UAE VAT Alert: New Supplier Verification Requirements from 1 October 2026
We are sharing this email to bring the changes to the VAT regulations to your immediate attention.
From 1 October 2026, a valid tax invoice alone may no longer be enough. FTA Decision No. 13 of 2026 introduces mandatory verification requirements for suppliers and supplies before Input VAT is deducted.
Input VAT recovery may be at risk where the prescribed verification measures are not performed and properly evidenced.
This goes beyond the tax function. Supplier onboarding, procurement, payment processes and invoice controls may all need to be reviewed.
Businesses should act now. Documented verification procedures, supporting evidence and clear internal responsibilities should be in place before 1 October 2026. Waiting until an FTA audit may be too late.
For more details, please refer to our website here.
Baker Tilly UAE trading as Baker Tilly is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities.
