KYS: Know Your Supplier | UAE VAT Input Tax Rules | FTA Decision No. 13 of 2026

2026-08-25
KYS: Know Your Supplier | UAE VAT Input Tax Rules | FTA Decision No. 13 of 2026

VAT Compliance Update

Know Your Supplier:
The New Due Diligence behind every VAT claim

From 1 October 2026, recovering input Value Added Tax (VAT) is no longer just a matter of holding a valid tax invoice. Under Federal Tax Authority (FTA) Decision No. 13 of 2026, a taxable person must first satisfy itself about who the supplier is and whether the supply is genuine, before deducting the tax. In this short video, one walks through what the decision actually asks of a business, where the AED 10,000, AED 100,000 and AED 375,000 thresholds apply, and the records one must now keep to stand behind an input tax claim.

AED 10,000
Small-supply threshold
AED 100,000
12-month supplier threshold
AED 375,000
Enhanced verification threshold

Watch the short video
Watch time: 3 min 16 sec

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AUTHOR BIO
Mr. Hemant Mundhra

With over 25 years in Dubai and nearly 30 years as a Chartered and Management Accountant, Hemant has extensive experience across manufacturing, services and technology sectors. He has worked with major corporate groups including Al Tayer, Saif Al Ghurair, Dhabi, and Aditya Birla. Hemant specializes in profitability and cost management, debt restructuring, contract management, and regulatory compliance, having generated approximately USD 47.5 million in savings and profit growth. A confident public speaker and Distinguished Communicator, he lives by the quote: “You get what you reward for. If you want ants to come, you put sugar on the floor” (Charlie Munger), embodying his belief that “Profit has its own intelligence.”

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