Supplier-level evidence
- Identity, legal form and incorporation evidence
- Actual place of business and available contact evidence
- Risk indicators and relevant public-source review
- Manual TRN check through the official FTA service where required
Supplier · supply · evidence · governance
Decision 13 supplier and supply verification checklist
Decision 13 requires verification at both supplier and taxable-supply level, documented steps and supporting records, and a policy that identifies who implements, reviews and supervises the process. Supplier verification is required on first dealing and again on recurrent dealings when the supplier was not verified during the previous 12 months.
FTA Decision No. 13 of 2026 · Articles 3–5 · effective 1 October 2026 · reviewed by Einvoi on 28 August 2026
Calculate which suppliers need attentionSupply-level checks
- Description, quantity, price and commercial rationale
- Payment conditions and evidence linking payment to the supply
- Goods ownership/origin or intermediary rationale where relevant
- Transaction-to-supplier and supporting-record mapping
Enhanced measures when supplies exceed AED 375,000
The enhanced tier is triggered only when the relevant supplier total exceeds AED 375,000. Einvoi can identify the candidate; a qualified person must perform and document the substantive review.
Documentation, roles and reverification
- Document who implements, reviews and supervises the process.
- Retain the steps and supporting records used for each decision.
- Verify on first dealing and reverify recurrent suppliers when no verification occurred during the previous 12 months.
- Record unknown or missing evidence instead of converting it into a pass.
Deterministic organization versus human judgement
| Einvoi can organize | Human action / evidence required |
|---|---|
| Supplier totals and exact thresholds | Actual place of business |
| Mapped fields and missing evidence | Identity evidence for natural persons |
| Reverification dates when supplied | Unusual price or commercial rationale |
| Transaction, supplier and payment links | Reputation, origin, ownership and intermediary rationale |
| Explainable readiness findings | Final tax conclusion |
Calculate which suppliers need attention
Prepare CSV or XLSX purchase data and run the free local scope check before organizing the human review.