Input Tax Due Diligence Checker
FTA Decision No. 13 of 2026 takes effect on 1 October 2026. Its three thresholds interact, so a small invoice can still need the full checks. Enter three amounts and see exactly which measures apply before you deduct.
Which checks apply to this purchase?
FTA Decision No. 13 of 2026, in force 1 October 2026. Enter amounts excluding VAT.
Enter the supply value to see which measures apply.
Reflects the thresholds and measures in the decision, judged at the point you decide to deduct. It does not decide the treatment of input tax you have already deducted. General information, not tax advice on your facts.
Get your supplier file reviewedHow the three tests fit together
The relaxation applies where the consideration excluding VAT for the supply is less than AED 10,000. It stops applying once supplies from that supplier exceed AED 100,000 over the previous 12 months, or are expected to over the next 12. Above AED 375,000 from one supplier, you also need written confirmation that they hold an account with an authorised bank in the State, plus a review of recommendations and reliable public coverage.
Missing a step is not an automatic denial of input tax. Read it with Article 54 bis of the VAT Law: a taxable person is deemed to have been required to know where it failed to verify and the supply was connected with tax evasion.
Source: FTA Decision No. 13 of 2026 and Federal Decree-Law No. 8 of 2017.
