UAE VAT Statute of Limitations 2026
Under UAE Federal Decree-Law No. 28 of 2022 on Tax Procedures, the FTA generally cannot open a tax audit or issue an assessment for a VAT period once 5 years have passed from the end of that period. That window extends to 15 years for tax evasion or a failure to register for VAT. A voluntary disclosure filed within year 5 can add one further year.
Since 1 January 2026, amendments under Federal Decree-Law No. 17 of 2025 confirmed these extended periods and added a separate 5-year deadline on unused VAT refund credits.
Full breakdown of the standard rule, the 15-year extended window, voluntary disclosure timing, the new refund credit deadline, and record-keeping requirements:
Read the full guide: https://qasproglobal.com/uae-vat-statute-of-limitations-2026/
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