Implementer
Collects the relevant supplier and supply evidence, records the checks performed and flags missing or conflicting information.
Decision 13 · governance
Internal verification policy and evidence records
Decision 13 requires a documented policy identifying who implements, reviews and supervises the verification procedures, with clear powers and responsibilities. It also requires verification steps and supporting records to be retained. Einvoi can structure a readiness workflow and evidence index, but it is not a certified policy generator or a substitute for responsible approval.
FTA Decision No. 13 of 2026 · issued 22 July 2026 · effective 1 October 2026 · English text is an unofficial translation
Build the supplier review queueAccountability
Make each role explicit
The policy should show who performs the work, who challenges it and who supervises the control environment.
Reviewer
Tests whether the evidence and reasoning support the recorded result and sends unresolved matters back for action.
Supervisor / approver
Oversees the procedure, responsibilities and exceptions and records the accountable final decision under the organization's policy.
Readiness workflow
Keep the evidence trail explainable
The workflow should preserve the distinction between an automated signal, a human assessment and the organization's final conclusion.
- 01
Identify scope
Apply the versioned threshold rules to structured purchases and expose unknown data explicitly.
- 02
Assemble evidence
Index the supplier-level and supply-level records relevant to the case without uploading raw documents by default.
- 03
Review and resolve
Assign human-only questions, capture rationale and distinguish missing evidence from an adverse conclusion.
- 04
Retain and recheck
Keep the dated steps, supporting records and approval trail available for later verification and reverification.
Record architecture
Supplier-level and supply-level evidence are different
Keeping the levels separate makes it possible to reuse current supplier evidence while reviewing every taxable supply on its own facts.
| Supplier-level record | Supply-level record |
|---|---|
| Identity, legal form and authorised representative | Description, quantity and commercial basis |
| Actual place of business | Payment method, conditions and parties |
| Risk indicators and explanations | Price, margin and activity consistency |
| Enhanced-tier bank/public-source review | Origin, ownership and intermediary rationale |
| Last verification date | Evidence and decision for the individual taxable supply |
Product boundary
Policy readiness is not a compliance certificate
A complete template or workflow does not prove that evidence is authentic, judgement is reasonable or every legal condition is satisfied. Responsible people must adapt, operate and approve the policy for the organization.
Decision 13
Official FTA sources
The Arabic Decision is authoritative. The FTA-hosted English text is explicitly an unofficial translation.
Free local check
Start with the suppliers and transactions that need attention
The free local scanner creates an explainable readiness view that can feed your documented review workflow.