FTA VAT Public Clarification VATP048: Due Diligence Before Claiming Input VAT

The FTA has issued VATP048 outlining the due diligence procedures businesses should follow before claiming Input VAT. Effective 1 October 2026, the clarification emphasises supplier and transaction verification to help taxpayers demonstrate that they were not aware, and could not reasonably have been aware, of any tax evasion within the supply chain.

Businesses should strengthen supplier onboarding, verification, and documentation processes to safeguard their Input VAT recovery claims and ensure VAT compliance.

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