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Taxation · VAT · official clarification

VATP046: Amendments to the VAT Decree-Law

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.

Material typeOfficial clarification
Legal branchTaxation
Legal systemVAT · official clarification
Source languageThe FTA material is officially published in Arabic and English; this page contains only an independent SGC editorial explanation.
Review dateSeptember 13, 2026

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.

05

Official primary source

FTA Public Clarification VATP046 · 4 September 2026

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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