From 1 October 2026, to recover VAT on purchases, you must check your suppliers and what you buy, and keep proof.
- Check a supplier the first time you deal with them, and again if they were not checked in the last 12 months.
- Purchases under AED 10,000 (without VAT) can skip the checks, unless you buy more than AED 100,000 from that supplier in 12 months (past or next).
- If you buy more than AED 375,000 from a supplier in 12 months (past or next), also get a letter from a UAE bank that confirms the supplier's bank account.
Keep a record of each check, and a written policy that says who does the checks.
Sources Federal Tax Authority Decision No. 13 of 2026 (in force from 1 October 2026), Articles 3 to 6.
General information only. It is not tax or legal advice. Always check the law texts.