<AED 10,000
Possible small-supply exception
The consideration excluding VAT must be below AED 10,000. Exactly AED 10,000 is not below the boundary.
Decision 13 · exact boundaries
How the three Decision 13 thresholds work
Decision 13 uses three different comparisons: consideration below AED 10,000 for the possible small-supply exception, supplier supplies exceeding AED 100,000 to remove that exception, and supplier supplies exceeding AED 375,000 for enhanced verification. The boundary amounts themselves do not satisfy the strict less-than or greater-than tests.
FTA Decision No. 13 of 2026 · issued 22 July 2026 · effective 1 October 2026 · English text is an unofficial translation
Apply these thresholds to my purchase dataThree tests, three purposes
Keep the operator attached to the amount
A threshold is not a label. The comparison sign, measurement basis and 12-month period determine the result.
>AED 100,000
Supplier total removes the exception
The exception does not apply when supplies from that supplier exceed AED 100,000 over the previous 12 months or are expected to exceed it over the next 12 months.
>AED 375,000
Enhanced verification tier
Additional supplier checks apply only when the relevant previous or expected next 12-month total exceeds AED 375,000.
Boundary examples
The exact amount changes the classification
These examples isolate the comparison operator. Other Decision conditions and the evidence supplied still need to be considered.
| Value | Decision 13 treatment |
|---|---|
| AED 9,999 | Below AED 10,000; the possible small-supply exception may be considered. |
| AED 10,000 | Not below AED 10,000; the small-supply boundary is not met. |
| AED 100,000 | Does not exceed AED 100,000. |
| AED 100,001 | Exceeds AED 100,000; the small-supply exception does not apply. |
| AED 375,000 | Does not exceed AED 375,000. |
| AED 375,001 | Exceeds AED 375,000; enhanced verification indicators apply. |
Measurement period
Why invoice-by-invoice review is not enough
The supplier tests use aggregate activity, not only the value of the row currently being reviewed.
Previous 12 months
Group the supplies received from the same supplier over the preceding 12-month period.
Expected next 12 months
Record a customer-supported expected total where the business has reliable forward information.
Known data only
Einvoi can aggregate imported values. Missing history or forecasts remain unknown rather than becoming a pass.
Product boundary
What the scanner does not infer
Einvoi does not invent missing historical turnover, forecast future purchases, verify a supplier, or decide the final input-VAT position. It applies the versioned arithmetic rules to the structured data you provide and identifies where human evidence is still required.
Decision 13
Official FTA sources
The Arabic Decision is authoritative. The FTA-hosted English text is explicitly an unofficial translation.
Free local check
Apply the exact boundaries to structured purchase data
Select a CSV or XLSX purchase export. The free scanner runs locally in your browser and shows the rule, period and supplied data behind each result.