UAE Federal Tax Authority Issues New Guide on
VAT Administrative Exceptions

The UAE Federal Tax Authority (FTA) has released an updated “VAT Administrative Exceptions Guide,” outlining the framework for taxpayers to request concessions from specific documentation requirements under the VAT Law.

• Scope of Exceptions: Taxpayers may apply for exceptions regarding the issuance of Tax Invoices and Tax Credit Notes, the use of alternative evidence for exports, and extensions of the 90-day export period.
• Eligibility: Only VAT-registered persons (Registrants) are eligible to apply. Applicants must provide reasonable justification as to why it is impractical or impossible to meet standard legal requirements.
• Digital Submission: Requests must be submitted via the EmaraTax portal. If the FTA requests further information, taxpayers must respond within 40 business days to avoid the request being closed.
• Validity and e-Invoicing: Approved exceptions are generally valid for three years from the decision date. Notably, exceptions related to the content or obligation to issue Tax Invoices and Credit Notes will expire once the Electronic Invoicing System is fully implemented.

The FTA emphasized that this process does not cover requests for administrative penalty waivers or VAT registration exceptions, which remain subject to separate procedures.

https://tax.gov.ae/Datafolder/Files/Pdf/2025/VATAdministrativeExceptionsGuide-EN-…