Genuine commercial reason
Assess whether the supplier's engagement in the transaction has a genuine commercial basis consistent with the evidence available.
Decision 13 · each taxable supply
Supply-level checks and payment red flags
Decision 13 requires a general assessment of each taxable supply, commercially justifiable payment arrangements and review of the supply circumstances. Third-party payments, foreign bank accounts, cash, unusual prices, activity mismatches, goods origin or ownership and intermediary roles require evidence and human commercial judgement; software should organize the questions, not decide them.
FTA Decision No. 13 of 2026 · issued 22 July 2026 · effective 1 October 2026 · English text is an unofficial translation
Identify the transactions to reviewCommercial basis
Start with the substance of the transaction
The review should connect the actual supply to the supplier's business and the records available to the taxable person.
Price and margin
Escalate prices or profit margins that appear commercially unjustifiable or significantly different from market conditions without a clear reason.
Supplier activity
Check whether the goods or services fall within the supplier's ordinary or licensed activities.
Payment arrangements
Conditions that need a documented rationale
An indicator is a prompt for evidence and explanation. It is not an automatic finding of invalidity or tax evasion.
| Observed arrangement | Human review question |
|---|---|
| Third party pays or receives payment | What reasonable commercial explanation connects the third party to the supply? |
| Payment to an account outside the supplier's country of incorporation | Is there a documented explanation consistent with other evidence? |
| Cash payment | Is the commercial reason documented, within applicable legal thresholds and readily verifiable? |
| Electronic payment | Do the payment record, supplier and supply align? |
Supply circumstances
Origin, ownership and intermediaries
These questions depend on facts that a structured purchase row alone cannot establish.
Goods authenticity and origin
Retain evidence supporting the authenticity and origin of the goods received.
Ownership or disposal right
Assess whether the supplier owns the goods or has a valid right to dispose of them.
Intermediary role
Document a clear and justifiable commercial explanation when the supplier acts as an intermediary.
Product boundary
No automated final commercial judgement
Einvoi can map transactions, payment fields and evidence statuses into a review queue. It cannot determine commercial reasonableness, market pricing, ownership, authenticity or intent from a file alone.
Decision 13
Official FTA sources
The Arabic Decision is authoritative. The FTA-hosted English text is explicitly an unofficial translation.
Free local check
Build an explainable transaction review queue
Use the local scope check to identify in-scope rows and missing structured evidence before assigning human review.