05/10/2026
New UAE Input VAT Verification Requirements
From 1 October 2026, UAE businesses must perform and document specified supplier and transaction checks before claiming input VAT. A valid tax invoice alone may no longer be sufficient — supplier verification, transaction substance, risk assessment, and supporting records will be key.
Businesses should strengthen VAT due diligence and documentation, particularly for higher-risk or higher-value transactions.
At AMAJ, we help businesses prepare for these changes and strengthen VAT controls. Contact us to understand how these requirements may affect your business.