The UAE Federal Tax Authority published three Decisions on 20 August 2026 that carry practical consequences for compliance and internal processes. Two are already in force. The third takes effect on 1 October 2026.
Decision No. 4 of 2026: maintaining accounting records and commercial books
Issued 2 June 2026. In force since 30 July 2026.
Copies must be complete, identical to the originals and clearly legible
All pages must be retained in the same order
Partial scanning is not acceptable.
The FTA may request access to the records, the storage system and related passwords or encryption keys
Records may be maintained by a third party, but the taxpayer remains legally responsible
Decision No. 7 of 2026: disposal of seized and abandoned goods
Issued 11 June 2026. In force since 30 July 2026.
The FTA may sell qualifying seized or abandoned goods through public auction, subject to prescribed conditions
Owners must be notified before the sale
Auction proceeds are applied towards storage and sale costs, then outstanding tax and administrative penalties
Any remaining amount is dealt with in accordance with the Decision
Decision No. 13 of 2026: verifying suppliers before input VAT deduction
Issued 22 July 2026. Takes effect 1 October 2026.
Verify supplier identity, legal existence, address, place of business and risk indicators
Supplies above AED 375,000 over 12 months
Additional checks include bank account confirmation and review of publicly available information.
Exception for supplies under AED 10,000
Unless total supplies from that supplier exceed AED 100,000 over 12 months.
Verification must be documented with an internal policy assigning responsibilities
What to do
On Decision 4
Review document-scanning, archiving and record-access procedures so records are complete and ready for an FTA request.
On Decision 7
Businesses facing seizure proceedings should address outstanding dues and retrieval rights promptly.
On Decision 13
VAT-registered businesses should implement a documented supplier due-diligence process before 1 October 2026.
This article summarises published regulation as at 20 August 2026 and is general information, not advice on your circumstances. Requirements change. Speak to us before acting on it.