UAE FTA Releases Updated Guide on VAT Administrative Exceptions and Application Procedures

The UAE Federal Tax Authority (FTA) has issued an updated guide on VAT administrative exceptions, allowing taxpayers to request relief from certain documentation requirements.
Exceptions can be requested for Tax Invoices, Tax Credit Notes, alternative export evidence, and extensions of the 90-day export period.
Only VAT-registered persons can apply, and must justify why standard requirements cannot be met.
Applications must be submitted digitally via the EmaraTax portal, with a 40-business-day response window for additional information requests.
Approved exceptions are valid for three years, but those related to invoicing will expire with the full implementation of e-Invoicing; penalty waivers and registration exceptions are not covered by this process.

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.