Supplier verification
Identity, business information, authorised representation, business presence and the relevant supplier risk indicators.
UAE · FTA DECISION NO. 13 OF 2026
White-label supplier verification for UAE tax and accounting firms
Your firm keeps the client, the tax judgement and the FTA-facing role. Next Horizons handles the operational supplier and supply verification behind it: evidence gathering, threshold monitoring, exception review and documented verification files.
Dubai-basedWhite-label deliveryDefined review & QAStart with one client
WHAT CHANGES
Understanding the rule is not the difficult part. Running it across a client portfolio is.
FTA Decision No. 13 introduces defined procedures around the verification of suppliers and the supplies received before input VAT is deducted.
The decision applies from 1 October 2026. Supplies below AED 10,000 (excluding VAT) are generally outside the verification measures, but that exemption falls away entirely once supplies from a supplier exceed AED 100,000 over the preceding twelve months, or are expected to exceed that amount over the following twelve. Article 5 of the decision also requires a written policy setting out who performs, reviews and supervises the checks.
For one company with a small supplier base, that may still be manageable internally. Across dozens or hundreds of VAT clients, it quickly becomes an operational exercise: collecting evidence, checking suppliers, reviewing transaction-level indicators, following up exceptions and retaining a file that shows what was checked and why.
Enhanced verification
Additional checks where the applicable conditions are met, including required banking evidence and reliable public-source information.
Supply verification
Commercial rationale, activity consistency, unusual values or volumes, payment arrangements, intermediaries and other relevant transaction circumstances.
WHITE-LABEL DELIVERY
Who does what
YOUR FIRM
You keep control of the engagement.
- Client relationship
- VAT and tax advice
- Input VAT recoverability decision
- VAT return and refund work
- FTA-facing role
- End-client pricing
- Final judgement on escalated cases
NEXT HORIZONS
We handle the operational verification scope agreed with you.
- Supplier population review
- Scope and threshold monitoring
- Supplier verification
- Evidence gathering
- Enhanced verification where required
- Supply-level screening
- Exception review
- Documented rationale
- QA
- Ongoing monitoring and reverification support
Confidentiality, data access and conflict arrangements are agreed before any client information is exchanged. More on how we work with firms: Partners.
PORTFOLIO VIEW
See where every supplier stands
The partner view brings the supplier population, outstanding evidence, enhanced reviews and open exceptions into one place. The aim is to make clear what is complete, what still needs work and where the tax team may need to make a decision, rather than to generate more alerts.
Supplier Verification Workspace
Demo environmentClient Demo Client — Meridian Hospitality Group LLCPeriod Rolling 12 months
147
Suppliers
119
Verification complete
19
In progress
9
Enhanced review
5
Open exceptions
AED 184,250
Input VAT linked to incomplete verification
| Supplier | 12m spend | Verification level | Status | Open items | Last activity |
|---|---|---|---|---|---|
| Crescent Technical Services LLC | AED 428,500 | Enhanced | Cleared with rationale | 0 | 19 Aug 2026 |
| Harbour Industrial Supplies LLC | AED 312,840 | Standard | Verified | 0 | 18 Aug 2026 |
| Bluewater Facility Support LLC | AED 188,200 | Standard | Evidence requested | 2 | 19 Aug 2026 |
| Northgate Equipment Trading LLC | AED 94,650 | Standard | In review | 1 | 20 Aug 2026 |
| Atlas Business Services FZE | AED 63,900 | Standard | Exception review | 2 | 20 Aug 2026 |
Illustrative data
Illustrative workflow and demo data. Final fields and reporting can be adapted to the partner's agreed process.
HOW THE WORK IS DONE
A defined process from supplier data to documented evidence
- 01
Data intake
We receive the agreed supplier master, accounts-payable data and available supporting records.
- 02
Scope
Supplier and transaction data is assessed to determine the verification work required and identify relevant thresholds.
- 03
Verify suppliers
We review the supplier identity, business information, representation, presence and other required supplier-level information.
- 04
Review supplies
In-scope supplies are assessed against the agreed verification criteria, including activity, value, payment arrangements and commercial circumstances.
- 05
Resolve exceptions
Straightforward cases move through the workflow. Missing evidence or inconsistencies are separated for analyst review rather than turning every transaction into a manual case.
- 06
Document
Checks, evidence, sources, explanations and review actions are retained in the verification file.
- 07
Monitor
Changes, outstanding items and future verification requirements remain visible rather than disappearing after onboarding.
If a case cannot be cleared from the available evidence, we flag it. Your tax team decides what happens after that.
VERIFICATION SCOPE
The work is practical and evidence-based
The exact scope is agreed with the partner in advance. A typical engagement covers the following areas, among others.
Corporate identity and authority
- Legal entity details
- Registration and licence information
- Authorised representatives
- Consistency of available company information
Business presence and supplier indicators
- Business-location evidence
- Material changes in supplier information
- Defined risk indicators
Enhanced verification
- Threshold monitoring
- Banking evidence where applicable
- Reliable public-source research
Supply and payment integrity
- Commercial rationale
- Unusual transaction value or volume
- Payment-beneficiary inconsistencies
- Third-party, foreign or otherwise unusual payment arrangements
SUPPLIER FILE
Every supplier has a file another reviewer can follow
The file shows what was reviewed, what evidence was used, what questions were raised and how any exception was resolved.
Supplier file
Demo environmentCrescent Technical Services LLC
Supplier ID: SUP-00417
Risk indicator MediumVerification level Enhanced12-month spend AED 428,500Monitoring ActiveLast reviewed 19 Aug 2026
Corporate information
Legal entityVerified
Trade licenceVerified
Licence statusActive
Relevant business activityReviewed
Authorised representativeVerified
Business-location evidenceOn file
Enhanced checks
Banking evidenceOn file
Public-source reviewCompleted
Material adverse informationNone identified in reviewed sources
Supplier indicators
Address changesNo material issue identified
Key contact changes1 change recorded
Transaction profileReview completed
Resolved exception
ResolvedInvoice description required activity clarification
A service description on two invoices did not clearly align with the primary activity visible in the initial licence record.
- Evidence
- Licence appendix — uploaded 18 Aug 2026
- Analyst conclusion
- Supporting documentation confirmed the relevant additional activity. No further operational verification item remains open.
- Reviewer
- Compliance Analyst
- QA
- Senior review complete
Illustrative data
Illustrative supplier file using fictional data.
OUTPUT
A file someone else can follow
The output is designed so that the partner can understand what was done without having to reconstruct the work later.
Verification record
Checks completed, result and date.
Evidence register
Documents and sources used during verification.
Exception log
Items that required additional information or analyst review.
Analyst rationale
A concise explanation where a case could not be cleared automatically or required judgement.
Exportable evidence pack
A structured file that can be retained with the partner’s own working papers.
The purpose is simple: if someone reviews the file later, the work should still make sense.
EXCEPTION REVIEW
Analysts spend time where something actually needs attention
A scalable process should not turn every invoice into a manual review. Standard cases move through the workflow. Missing evidence, inconsistencies and unusual circumstances are separated into an exception queue.
Exception Review
Demo environment| Case | Supplier | Issue | Value | Status | Owner |
|---|---|---|---|---|---|
| EX-0261 | Bluewater Facility Support LLC | Payment beneficiary mismatch | AED 84,300 | Awaiting evidence | Analyst |
| EX-0262 | Atlas Business Services FZE | Activity clarification | AED 23,750 | Analyst review | Analyst |
| EX-0263 | Northgate Equipment Trading LLC | Unusual transaction value | AED 155,400 | Referred to partner | Tax team |
| EX-0258 | Crescent Technical Services LLC | Activity clarification | AED 47,200 | Resolved | QA complete |
Illustrative data
Illustrative workflow and fictional data.
WHY NEXT HORIZONS
Built from compliance operations, not from a VAT filing desk
Next Horizons Global is a Dubai-based financial crime and compliance consultancy. The supplier-verification model draws on hands-on experience with CDD and EDD, corporate and ownership analysis, transaction review, evidence assessment, procedures, quality assurance and day-to-day compliance operations.
The background matters because this work is not only about checking whether a document exists. It is about applying a consistent process, identifying where something does not fit and documenting how that issue was handled.
10+ years in regulated financial servicesCAMS-certified compliance leadershipCDD / EDD / transaction investigationCompliance procedures, QA and operational delivery
The work is led by Rainier van Dam, whose background includes banking, regulated online gaming and real-estate finance. His previous work has included complex CDD/EDD investigations, financial-crime procedures, QA and leading a 15-analyst Financial Economic Crime team.
TECHNOLOGY SUPPORT
Supported by our own software
Parts of the workflow run on tooling from our separate software business, Next Horizons Software: data structuring, document extraction, consistency checks, threshold monitoring and evidence organisation. Analyst review, exception handling, escalations and QA remain human work within the Next Horizons Global engagement.
View Next Horizons SoftwarePARTNER MODEL
Add verification capacity without building another internal team
The commercial model is designed for firms that already have VAT clients and do not want to recruit, train and manage a separate verification operation before they know how much demand there will be.
The alternative is building this internally: recruitment, training, a review framework, tooling and QA, all as a permanent cost before the demand is proven. The white-label model provides the same capacity as a variable cost, with a defined scope and wholesale pricing, starting from a single client.
PARTNER TERMS
- No partner platform fee for initial white-label partners
- No minimum client volume for the pilot stage
- Your firm sets the end-client price
- Wholesale pricing based on client and supplier volume
Entry-level white-label scopes can start from approximately AED 500 per end-client per month, depending on supplier population, transaction volume and the agreed level of manual review.
START SMALL
Start with one client. Judge the process from there.
We do not ask a firm to move an entire VAT portfolio on day one.
Select one suitable client and a limited supplier population. We apply the workflow, identify the practical gaps, show how exceptions are handled and produce a sample verification file. You can then decide whether it makes sense to expand.
A TYPICAL PILOT CAN INCLUDE
- Supplier-population review
- Scope assessment
- Up to 25 supplier files
- Sample supply-level screening
- Evidence-gap review
- Exception summary
- Sample verification output
- Discussion of the ongoing delivery model
There is no obligation to expand the service after the pilot.
COMMON QUESTIONS
Frequently asked questions
Is Next Horizons acting as our client’s Tax Agent?+
No. Under this service, Next Horizons provides operational verification and compliance support. VAT advice, input-tax decisions, VAT filings and FTA representation remain with the partner firm or the client’s appointed tax professional.
Can the service be fully white-labelled?+
Yes. The exact model is agreed with the partner. Next Horizons can work behind your firm’s process and reporting structure.
Will Next Horizons contact our clients directly?+
Only where that has been agreed with you. In a fully white-label engagement, your firm can remain the sole commercial contact.
What information do you need?+
This depends on scope, but usually starts with the supplier master, relevant accounts-payable or transaction data and the supplier evidence already held by the client.
What happens when something does not fit?+
We document the issue, request or review the relevant evidence and record the outcome. If the matter requires a tax decision, it is referred back to your team.
Can we use our own templates and review process?+
Yes. Where practical, the workflow and output can be adapted to the partner’s existing process so that the service does not sit separately from the rest of the client file.
Can you handle larger supplier populations?+
Yes. The delivery model is intended to scale with supplier and transaction volume. Larger portfolios are scoped separately because the level of automation, evidence collection and manual review can vary considerably.
Are the dashboard screens shown on this page live client data?+
No. The screens use fictional data to illustrate how the operational workflow and evidence structure can be presented.
START A CONVERSATION
See how this could work for one of your VAT clients
If you are considering how to operationalise the new verification requirements across your client base, we can start with one practical example and work from there.
Rainier van DamFounder, Next Horizonsrainier@nexthorizonsglobal.com