01
Document overview
An independent explanation of the FTA clarification on e-invoicing, reverse charge, input recovery, invoices, the five-year excess-credit claim limit and supply-chain evasion risk.
- New Article 54bis on supply-chain risk.
- Five-year excess-credit claim limit.
- Specific e-invoicing and self-invoice rules.
02
Scope and exclusions
Applies to
Taxable persons and advisers applying Federal Decree-Laws 16/2024 and 16/2025 to the VAT Law, including new documentation and supply-chain controls.
Limitations and exclusions
Does not replace the law, Executive Regulation or an individual FTA clarification; VATP044 and VATP045 remain separate materials.
03
Document text
This is an independent editorial explanation of the official clarification, not its translation. The complete material and later updates must be checked on the FTA website.
An independent four-language explanation with a direct official link is published; no line-by-line translation or original layout is copied.. This is an independent editorial explanation of the official clarification, not its translation. The complete material and later updates must be checked on the FTA website.
04
Publication status
Source and translation status
The FTA material is officially published in Arabic and English; this page contains only an independent SGC editorial explanation.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
FTA/MoF terms do not make public access a licence for commercial copying. The site therefore provides an original explanation and links to the rightsholder's complete official material.
Change history
- 4 September 2026 — the FTA published VATP046.
- Reviewed 13 September 2026
06
Official primary source
FTA Public Clarification VATP046 · 4 September 2026
FTA/MoF terms do not make public access a licence for commercial copying. The site therefore provides an original explanation and links to the rightsholder's complete official material.
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