The FTA issued a guide detailing how registrants can apply for VAT administrative exceptions, covering invoices, credit notes, export evidence, and export period extensions.
The UAE’s Federal Tax Authority (FTA) issued the Administrative Exceptions VAT Guide on 5 December 2025.
The guide explains how registrants can apply for VAT administrative exceptions, which provide concessions allowed under the VAT Law and its Executive Regulation.
The guide covers specific exceptions, including rules on the issuance and details of Tax Invoices and Tax Credit Notes, the use of alternative evidence to prove the export of goods, and extensions of the period allowed to export goods. Administrative exceptions no longer apply to changes in VAT stagger or the length of the Tax Period, as these can now be amended directly via EmaraTax. The guide does not cover other VAT matters, such as VAT imposition, refunds, exemptions from registration, waivers of administrative penalties, or other technical VAT requirements.
Registrants applying for a VAT administrative exception are required to submit sufficient supporting evidence. This includes a formal letter on the registrant’s letterhead, signed by an authorised signatory, outlining the business operations, the specific category of exception requested, and the reasons why it is impractical or impossible to meet the legal or administrative obligations. The letter must also declare that the information provided is accurate and specify the date from which the exception, if granted, should take effect.
Applicants must also provide documentary evidence demonstrating their inability to meet the relevant obligations and may submit alternative documents intended to replace standard supporting documents where appropriate.
