| Amount | Measured on | What it means |
|---|---|---|
| Under AED 10,000 | One supply, excluding VAT | The checks can be set aside for that supply, as long as the supplier stays under the AED 100,000 line. |
| AED 100,000 | One supplier, over 12 months | The small-supply exception ends. Every supply from that supplier needs the full checks. |
| AED 375,000 | One supplier, over 12 months | Add written bank confirmation and a review of public information and media coverage. |
Use the KYS threshold calculator to see which checks apply to one supplier.
Worked examples
A stationery supplier, AED 40,000 a year
Each order is around AED 3,000. Every supply is under AED 10,000 and the yearly total is under AED 100,000, so the small-supply exception applies. Keep the invoices and the total under review.
A fit-out contractor, AED 180,000 a year
The yearly total is over AED 100,000. The exception no longer applies, even to a small AED 2,000 invoice. Run the supplier checks and check every supply.
A main materials supplier, AED 1.2 million a year
The yearly total is over AED 375,000. Run the supplier checks, check every supply, and add the written bank confirmation and the review of public information.
Three points that catch people out
- The AED 100,000 and AED 375,000 lines are per supplier, not per invoice.
- A supplier you expect to pass a line is treated as having passed it.
- A single large invoice from a new supplier still needs the supplier checks before you deduct the VAT.