Before the first supply
- Trade licence or certificate of incorporation, checked against the issuing authority's records.
- Identity document of the authorised signatory. For a sole trader, Emirates ID or passport.
- For a sole trader, a meeting in person or by video, with a note of the date and who attended.
- Evidence of the place of business: a lease, a utility bill, a map listing or a visit note with photographs.
- The supplier's Tax Registration Number, checked on the FTA website.
- A note on the three risk indicators: address changes, key staff changes and deal size against the supplier's history.
- A written explanation for any risk indicator that applies.
When yearly spend passes AED 375,000
- Written confirmation from the supplier's bank that the account is held in the supplier's name.
- A dated review of public information, reviews and media coverage about the supplier.
On every invoice above the threshold
- The commercial reason for the purchase.
- The price compared with the market, or a reason for the difference.
- The goods or services matched to the supplier's licensed activity.
- Payment by bank transfer, card or another electronic method, to an account in the supplier's name.
- A documented reason for any cash payment, third-party payment or payment to an account abroad.
- For goods, the origin and the supplier's ownership.
- The role of any intermediary in the chain.
Every 12 months
- Repeat the supplier checks before the 12-month date passes.
- Recalculate the supplier's yearly total against the AED 100,000 and AED 375,000 lines.
Keep on file
- Your written verification policy, with named roles.
- Every document collected, with the date of each check and the name of the person who made it.
- Everything in a form you can hand to the FTA on request.
The TRN check is good practice and a normal condition of recovering input VAT. The other items follow the decision as published summaries describe it. See the decision explained.