UAE FTA Issues Guide on Applying for VAT Administrative Exceptions Covering Invoices and Exports

• The UAE Federal Tax Authority (FTA) released a guide on 5 December 2025 explaining how to apply for VAT administrative exceptions.
• The guide covers exceptions related to tax invoices, credit notes, export evidence, and export period extensions.
• Changes to VAT stagger or tax period length are now handled directly via EmaraTax and are not included in the exceptions guide.
• The guide does not address other VAT topics like imposition, refunds, registration exemptions, or penalty waivers.
• Applicants must submit a formal letter and supporting evidence to justify their request for an exception.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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