UAE Establishes Due Diligence Requirements for Deduction of Input VAT

The UAE Federal Tax Authority has published Decision No. 13 of 2026, which was originally issued on 22 July 2026 and is effective from 1 October 2026. The Decision establishes due diligence requirements including mandatory measures, procedures, and conditions that taxable persons must follow to verify the validity and integrity of supplies before they can deduct input VAT. This includes:

• Requirements to check the identity of natural and legal suppliers, confirming their actual place of busi…