Free · Local-first · No account to start

Does Decision 13 apply to your purchases?

Select a structured CSV or XLSX purchase export. Einvoi processes it locally, groups activity by supplier, and applies the exact < AED 10,000, > AED 100,000, and > AED 375,000 tests without deciding your final input-VAT position.

FTA Decision No. 13 of 2026 · issued 22 July 2026 · effective 1 October 2026 · reviewed by Einvoi on 28 August 2026

CSV or XLSX only · 20 MB maximum · 100,000 rows · processed locally

Your purchase data stays in this browser

Local processing

  • Processing occurs locally in the browser.
  • The rules are deterministic and versioned.
  • Human judgement remains required for the final tax conclusion and substantive supplier or supply checks.

Data protection

  • Raw ledgers and parsed values are not uploaded or logged.
  • No identity, invoice or bank-evidence documents are required.

Exact Decision 13 boundaries

< AED 10,000 excluding VATPossible small-supply exception, subject to the supplier-total condition. AED 10,000 is not below the boundary.
> AED 100,000 over the previous 12 months or expected next 12 monthsThe small-supply exception does not apply. AED 100,000 does not exceed the boundary; AED 100,001 does.
> AED 375,000 over the previous 12 months or expected next 12 monthsEnhanced supplier verification indicators apply. AED 375,000 does not exceed the boundary; AED 375,001 does.

How to interpret the local result

  • Possible small-supply exception
  • In scope for verification
  • Supplier aggregate removes small-supply exception
  • Enhanced verification threshold exceeded
  • Evidence set provided to Einvoi is incomplete
  • Human review required
  • Cannot determine from provided fields

What Einvoi cannot determine

Einvoi does not verify a supplier’s identity or place of business, judge reputation or commercial rationale, bypass FTA TRN verification, certify compliance, or decide whether input VAT is recoverable.

See the supplier and supply checks

Decision 13 scope-check questions

When does Decision 13 take effect?

1 October 2026.

Is a supply of exactly AED 10,000 below the exception threshold?

No. The condition is strictly below AED 10,000 excluding VAT.

How does the AED 100,000 supplier total affect small purchases?

When previous or customer-supplied expected supplier totals exceed AED 100,000, the small-supply exception does not apply.

When is the AED 375,000 enhanced tier triggered?

Only when the relevant supplier total exceeds AED 375,000; AED 375,000 itself does not exceed it.

Does Einvoi verify the supplier or decide whether input VAT can be deducted?

No. Einvoi calculates scope and organizes evidence readiness; human verification and the final tax conclusion remain outside this scanner.

Official sources

قرار الهيئة الاتحادية للضرائب رقم (13) لسنة 2026FTA Decision No. 13 of 2026 — unofficial English translation
UAE Decision 13 readiness guide