Counterparty due diligence software

Screen any counterparty.Before the deal, not after.

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The rule, in plain language

FTA Decision No. 13 of 2026, in force from 1 October 2026

UAE businesses registered for VAT must verify a supplier before deducting input VAT on what they buy from it: at the first dealing, and again on later dealings if the supplier has not been verified in the previous 12 months. The checks cover the supplier's identity and incorporation records, the person authorised to represent it, a real place of business, and a short list of risk indicators. Three spend thresholds decide how much checking each supplier needs. Records must be kept, and a written policy must name who performs, reviews and supervises the checks. Where a supply turns out to be connected to tax evasion and the buyer should have known, the FTA can deny the input VAT on it.

ThresholdWhat it triggers
Below AED 10,000 per supply, excluding VATVerification may be skipped, but only while total spend with that supplier over 12 months stays below AED 100,000.
AED 100,000 cumulative spend with one supplier over 12 monthsThe AED 10,000 exception no longer applies. Full verification is required for every supply from that supplier, whatever the invoice size.
AED 375,000 cumulative spend with one supplier over 12 monthsFull verification, plus a written bank account confirmation and a review of publicly available information about the supplier.

The threshold most businesses miss: small invoices are not exempt on their own. Twelve months of invoices under AED 10,000 from the same supplier can cross AED 100,000, and from that point every supply from that supplier needs the full check.

KYCK collects the supplier's documents through a link, screens the company and the people behind it, dates every check and keeps the file ready to export. Source: FTA Decision No. 13 of 2026 on tax.gov.ae.

KYCK Limited, Incubator Building, Masdar City Free Zone, Abu Dhabi, is an independent software provider and is not affiliated with, endorsed by or acting for the Federal Tax Authority. This page is general information, not tax or legal advice; confirm how the Decision applies to your business with the FTA or a licensed tax adviser. Summary dated 11 September 2026.

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