This Decision sets the measures, procedures and conditions a Taxable Person must meet, for the purposes of Article 54(bis) of the VAT Law, to verify the validity and integrity of supplies received before deducting Input Tax. It requires verification of the supplier's identity, address and place of business and risk indicators, and, where supplies exceed AED 375,000 over twelve months, a bank account confirmation. Supplies are assessed for genuine commercial reasons, payment conditions and pricing, with verification steps documented. Supplies below AED 10,000 are excepted unless the supplier exceeds AED 100,000.