The VAT Rules Have Changed. Is Your Business Ready?
UAE VAT Executive Regulation Amendments, Input Tax Verification and E-Invoicing
Two significant UAE VAT developments take effect on 1 October 2026, bringing new requirements and practical implications for businesses.
Cabinet Decision No. 149 of 2026 introduces 12 amendments to the VAT Executive Regulation across nine Articles, while FTA Decision No. 13 of 2026 introduces supplier and supply verification requirements that must be met before input tax can be deducted. The webinar will also provide a practical update on e-invoicing readiness, as key ASP appointment and go-live deadlines approach.
Join Crowe UAE’s Indirect Tax team for a complimentary live webinar covering what has changed, who is affected and the practical steps businesses should take to remain compliant.
What We Will Cover
Input tax verification – FTA Decision No. 13 of 2026: Supplier and supply checks, evidence requirements, and the AED 10,000 / 100,000 / 375,000 thresholds to incorporate into AP controls.
Input tax apportionment – Article 55: The standard method moves from an input-tax ratio to a supply-value ratio, with separate treatment retained for Government Entities and Charities.
Composite supplies – Article 4(6): The new economic-substance test for bundled contracts.
Employee benefits – Article 53(1)(c): Recognition of free-zone labour laws and a carve-out for staff accommodation.
Cash-paid supplies – Article 54(3): Input tax restrictions for cash payments above a Ministerial threshold.
E-invoicing: A quick update on upcoming deadlines and how the VAT changes should be considered as part of your e-invoicing implementation.
Who Should Attend
This webinar is designed for CFOs, Finance Directors, Heads of Tax, Financial Controllers, and AP, HR and Procurement leads.
What You Will Take Away
You will leave the session with:
A clear understanding of the 12 amendments, new verification requirements and their effective dates.
An understanding of which changes may affect your sector and VAT recovery position.
A practical action list for Finance, AP, HR, Procurement and IT teams.
A clearer view of your organisation’s e-invoicing readiness requirements and upcoming deadlines.
Speakers
