Know your supplier.
Since 1 October 2026, the FTA can refuse input VAT when supplier checks are missing. Keep yours, with every supplier checked and on file.
Verified.On file.Dubai, United Arab Emirates
- Decision
- FTA Decision No. 13 of 2026
- In force
- 1 October 2026
- Legal basis
- Article 54 bis, VAT law
- Applies to
- Every business that deducts input VAT
What changes for you
Your input VAT claims stand on evidence.
Keep your input VAT.01Every claim rests on a supplier file the FTA can read.
Ready when the FTA asks.02Hand over one complete file per supplier, the same day.
Every supplier known.03No spreadsheets, no chasing suppliers for documents.
How much input VAT rests on your supplier files?
Want that amount protected?
Assumes 5% VAT on every purchase. A general indication, not advice.
What you must be able to show
Six checks, depending on how much you buy from each supplier.
Supplier identity
Know exactly who you are buying from.
Place of business
Confirm the supplier really operates where it says.
Risk indicators
Spot the warning signs and write down your answer.
Bank and reputation
For your largest suppliers, two further checks.
Every invoice
Check the deal, not only the supplier.
Written policy
Name who checks, who reviews and who supervises.
From supplier list to audit file
- 01
Sorted
Every supplier placed against the three thresholds.
- 02
Verified
The right checks made for each one.
- 03
On file
Evidence kept in a form the FTA can review.
- 04
Current
Checks renewed before 12 months pass.
For the people who sign the return
Finance teams
Claim input VAT knowing the evidence is on file.
Procurement teams
Onboard a new supplier once, with the right checks for its size.
Accounting and tax firms
Run supplier checks for every client from one place, under your own name.
Free tools
Instant answers. No sign-up.
Questions
What is Know Your Supplier (KYS) in the UAE?
Know Your Supplier is the name businesses use for FTA Decision No. 13 of 2026. It sets the checks a VAT-registered business must make on its suppliers, and on each purchase, before it deducts input VAT.
Who has to comply?
Every taxable person that deducts input VAT. The decision makes no exception by sector or business size. The monetary thresholds only change how deep the checks go.
What are the AED 10,000, AED 100,000 and AED 375,000 thresholds?
A single supply under AED 10,000 excluding VAT can skip the checks. Once your purchases from one supplier reach AED 100,000 in 12 months, that exception ends and every supply from that supplier needs the full checks. Above AED 375,000 in 12 months you also need written bank confirmation and a review of public information about the supplier.
What happens if I do not verify my suppliers?
If a supply turns out to be linked to tax evasion and you did not make the checks, the law treats you as someone who should have known. The FTA may then reject your input VAT on that supply.
Is a valid tax invoice and a TRN still enough to claim input VAT?
Not on its own. You still need a valid tax invoice, and you now also need evidence that you checked the supplier and the supply.
Do I need a written KYS policy?
Yes. The decision requires a documented verification procedure that names the people responsible for carrying out, reviewing and supervising the checks. You keep it with your tax records. You do not file it with the FTA.
More in the guides: the rule, checklist, thresholds, policy.
Every supplier checked and on file.
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