VAT Input Tax Verification Services in the UAE: Protect Every Dirham You Reclaim

If you cannot: You are expected to keep records that let the FTA verify your checks, and a written policy naming who is responsible. Deductions you cannot support are exposed on audit.

Does this apply to your business?

You almost certainly need a verification process if all of these are true:

• You are registered for VAT in the UAE, or obliged to register.
• You deduct input tax on purchases from suppliers.
• You make single purchases of AED 10,000 or more (excluding VAT), or your total purchases from one supplier are likely to pass AED 100,000 in a year.

Typical clients are traders, contractors, e-commerce sellers, distributors and fast-growing start-ups with many suppliers and limited back-office time.

What the Decision requires

The checks fall into three groups: verifying the supplier, verifying each supply, and keeping proof. We build each into a workflow your team can follow.

Supplier identity (Article 3(1)). For an individual, obtain a valid Emirates ID or passport and meet them, in person or virtually, before the supply. For a company, verify incorporation through official databases or a certificate of incorporation, and verify the identity of the director, agent or employee authorised to represent it.

Place of business (Article 3(2)). Confirm the supplier has an actual place of business, by electronic means or a site visit, and that it fits the nature of its activities.

Risk indicators (Article 3(3)). Check that the supplier has not changed its address or its key employees more than twice in 12 months, and that its transactions are not disproportionate or unexpected for its size and history. If an indicator applies, keep a clear, justified explanation and give it to the FTA on request.

Bank confirmation and reputation (Article 3(4)). Where supplies exceed AED 375,000 over the previous 12 months, or are expected to over the next 12, obtain written confirmation from an authorised UAE bank that the supplier has an account, and review reliable public reviews and media coverage for signs of suspected tax evasion.

Each supply (Article 4). Confirm genuine commercial reasons; justifiable payment terms (third-party or overseas payments need an explanation, and payment should be electronic, with a documented reason for any cash); prices in line with the market; goods and services within the supplier’s licensed activity; authentic goods and the supplier’s right to dispose of them; and a clear role for any intermediary.

Procedures and records (Article 5). Verify the supplier at first dealing, and again where it has not been verified in the previous 12 months. Verify every supply, document each step, keep the supporting records, and maintain a written policy naming the people responsible for implementing, reviewing and supervising the procedures.

The small-supply exception (Article 6). You may skip these checks on a supply under AED 10,000 excluding VAT. The exception does not apply where total supplies from that supplier exceed AED 100,000 over the previous 12 months, or are expected to over the next 12.

Fixed-fee packages, agreed before work starts

Choose the level of support that matches your supplier base. Every package is quoted as a fixed fee in your proposal, so there are no surprises.

Readiness review

A gap check of your current process against Decision No. 13 of 2026, a test of a sample of recent supplier files, and a written risk report with a prioritised fix list.

Policy and evidence pack

Everything in the readiness review, plus a written verification policy naming the responsible persons, supplier due diligence files for your priority suppliers, a risk register and ready-to-use templates. Best if you are starting from scratch.

Monitoring and audit support

Everything in the policy and evidence pack, plus new-supplier checks as you onboard them, re-verification when a supplier passes 12 months, and support if the FTA asks for your evidence. Charged monthly.

What affects the fee: the number of suppliers, transaction volumes, how many entities you have, and whether you want us to run the checks or train your team to.

Five steps from enquiry to audit-ready file

1. Scoping call. We confirm the Decision applies, how many suppliers you have and what you already do. 2. Supplier and transaction mapping. We list your suppliers, split them by value and frequency, and flag which fall under the AED 10,000, AED 100,000 and AED 375,000 thresholds. 3. Risk scoring. We screen each supplier against the Decision’s risk indicators and highlight the ones that need an explanation before you deduct. 4. Policy and evidence pack. You receive a written policy, supplier files and templates your team can use every day. 5. Ongoing monitoring. We re-verify suppliers when the 12-month window closes and support you if the FTA asks questions. Start with a scoping call

What you receive

• A written supplier and supply verification policy that names who is responsible
• Supplier due diligence files with the evidence the Decision expects
• A risk register showing indicators and your justified explanations
• Templates for onboarding checks and 12-month re-verification