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

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.