Under Federal Decree-Law No. 16 of 2025, which amended the UAE VAT Law effective 1 January 2026, businesses can now only carry forward unclaimed VAT input tax credits for a maximum of five years from the tax period in which they arose. Credits that originated in 2021 are the first exposed to this cutoff during 2026.
This piece walks through what changed under the amended Article 74(3), why 2021 credits specifically are at risk, the 2027 transitional relief window for already-stale balances, and the practical steps to check accumulated input VAT on EmaraTax and file a refund or offset claim before the deadline closes.
Read the full guide: https://qasproglobal.com/uae-vat-credits-expiring-2026-claim-2021-input-tax/
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