Attest Know-how
Decision 13 inside your SAP: from requirement to a specification your team can build
A knowledge partnership for the procure-to-pay process of the UAE entities: discovery, functional gap assessment, a specification development kit with test cases, and a conformance review.
Prepared for the Group Finance leadership of RAK Ceramics, UAE entities
1 November 2026 · Confidential, for RAK Ceramics
Contents
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.Contents2 / 21 From 1 October 2026 the group must be able to show that each supplier and each supply was verified before input tax is deducted
1 The law
Decision 13 of 2026
- Applies to taxable persons, to supplies received, before input tax is deducted (Art. 2)
- In force from 1 October 2026 (Art. 7)
2 The duty
Verify, document, keep
- Verify the supplier (Art. 3) and each supply (Art. 4)
- At first dealing, and again if not verified in the previous 12 months (Art. 5(1))
- Document the steps and keep the records (Art. 5(3)); keep a written policy (Art. 5(4))
3 The consequence
VAT Decree-Law Art. 54(bis)
- Added by Federal Decree-Law No. 16 of 2025
- The Authority may reject a deduction where the person should have been aware that the supply was part of a tax-evasion chain
- A person who did not verify as the Authority prescribes is treated as required to be aware (54(bis)(3))
We say what the law says. What the Authority decides in a given case is for the Authority; our aim is that your claims rest on verification and records you can show.
Sources: FTA Decision No. 13 of 2026, Arts. 2, 5, 7; VAT Decree-Law No. 8 of 2017, Art. 54(bis) (added by Federal Decree-Law No. 16 of 2025). Unofficial English translation; the Arabic Gazette text controls.
Go deeper (full deck):
1.1Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›3 / 21 Scope and the test question: UAE entities, each supplier and each supply, and one claim to trace
Scope
- The UAE entities of the group; goods and services; existing and new suppliers
- Entities abroad, sales and other regimes are outside this work
- Entity list confirmed in discovery
The test question
What would you show the Federal Tax Authority today for one input VAT claim, from the supplier to the payment, and how long would it take to assemble?
Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); VAT Decree-Law No. 8 of 2017 as amended.
Go deeper (full deck):
1.3 1.4Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›4 / 21 We group the 27 obligations into nine checks, and every clause sits on at least one
L01 Identity
Art. 3(1)
Is the supplier who it says it is? Individual: ID, and met before the supply. Company: incorporation and representative ID.
L02 Place of business
Art. 3(2)
Is there an actual place of business, confirmed electronically or by a visit, and does it fit the supplier's activity?
L03 Risk indicators
Art. 3(3)
Any red flag in 12 months: address or key people changed more than twice, or disproportionate transactions? If so, an explanation is kept.
L04 Enhanced check
Art. 3(4)
Above AED 375,000 in the past 12 months or expected in the next 12: bank confirmation, and public reviews with no sign of tax evasion?
L05 General assessment and payment terms
Art. 4(1), 4(2)(a)
Is there a genuine commercial reason, and are the payment terms justified, including any third party or foreign account?
L06 Payment method
Art. 4(2)(b)
Is payment electronic? Cash only with a documented reason, within legal limits, and easily verifiable.
L07 Circumstances of supply
Art. 4(3)
Do price, licensed activity, origin and ownership of goods, and any intermediary role stand up?
L08 Timing, records and policy
Art. 5
Verified at first dealing or within 12 months, each supply checked, records kept, and a written policy in place?
L09 Small-supply exception (optional)
Art. 6
Under AED 10,000 excluding VAT, unless the supplier total is or will be above AED 100,000 in 12 months.
Nine is Attest's grouping of Articles 3 to 6. Maker and checker is our control design; the Decision asks for a written policy naming the persons in charge (Art. 5(4)).
Go deeper (full deck):
2.2Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›5 / 21 Procedure, records and three thresholds: when to verify, how to prove it, and how much
First dealingVerify the supplier (5(1))
Each supplyVerify the supply (5(2))
12 monthsRenew if not verified (5(1))
RecordsDocument and keep (5(3))
PolicyPersons in charge (5(4))
Art. 6(1)
AED 10,000 per supply
May be disregarded; a policy choice
Art. 6(2)
AED 100,000 per supplier
Past 12 months or expected over the next 12: the exception does not apply
Art. 3(4)
AED 375,000 per supplier
Past or expected: bank confirmation and public reviews
Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); VAT Decree-Law No. 8 of 2017 as amended.
Go deeper (full deck):
2.5 2.6Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›6 / 21 The cycle on one page: 30 steps, 20 touched by Decision 13, 10 not
Decision 13 adds a controlDecision 13 adapts a stepNo direct impact
7 steps where Decision 13 adds a control
Master data governance, vendor creation, PO release, invoice verification, blocks and release, the VAT return, evidence storage.
13 steps where it adapts what you do
Discovery, onboarding documents, contract, PO creation and amendment, receipts, invoice capture, tax posting, payments, archiving.
10 steps with no direct impact
Requisition, sourcing, info records, budget check, PO output, confirmation, remittance, clearing, period-end, closure. You know these as they are.
Click any box to go to its slide. Each step slide shows what happens in standard SAP, what Decision 13 impacts, and what changes, for new and for existing suppliers.
Standard SAP ECC 6.0 procure-to-pay (verified reference), read against Decision 13. Companion systems (supplier portal, master data governance, GRC) are shown 'if present in your landscape'.
Go deeper (full deck):
3.1Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›7 / 21 Stage A: supplier discovery, onboarding, master data and vendor creation
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 1 Discovery and registration | Supplier portal (SRM or Ariba, if present); vendor requested | First dealing starts verification (Art. 5(1)) | Capture needed data; record date of first dealing |
| 2 Onboarding documents | KYC documents in portal or on the vendor through GOS or ArchiveLink | Identity, place, risk, large-supplier evidence (Art. 3) | Checklist by supplier type; documents linked to the vendor |
| 3 Master data governance | MDG-S workflow: request, approve, activate (if present) | No activation before verification (Art. 5(1)) | Status, date and class in the request; activation rule; change re-checks |
| 4 Vendor creation | XK01 and XK02; LFA1, LFB1, LFM1, LFBK; change documents CDHDR, CDPOS | 12-month change counts, bank, payee, last verification (Art. 3, 4(2)(a), 5(1)) | Status, date, class on the vendor; change report; payment block until verified |
SAP: verified reference. New suppliers: verified before activation. Existing suppliers: verified in waves.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›8 / 21 Stage B: contract, purchase order creation, release and amendment
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 6 Contract | ME31K; EKKO, EKPO, EKAB | 'Expected' value over 12 months (Art. 3(4), 6(2)); commercial reason | Contract value feeds expected spend per supplier (our reading, agreed with your tax owner) |
| 9 PO creation | ME21N; EKKO, EKPO, EKKN; tax code MWSKZ | Commercial reason, price, activity, class, verification in date (Art. 4(1), 4(3)(a), (b), 5(1), 6) | Verification and threshold check; reason and benchmark on the PO |
| 10 PO release | Release strategy: T16FG, T16FC, T16FV, T16FS, T16FW; CDHDR, CDPOS | Flags need concurrence; who may concur is policy (Art. 4, 3(3)(a)(3), 5(4)) | Decision 13 release step; tax concurrence role; record of who and why |
| 14 PO amendment | ME22N; change documents; re-release | Supplier, bank or value change (Art. 4(2)(a), 6) | Re-release on supplier, bank, value or terms change |
SAP: verified reference. Steps with no direct impact in this stage are on Stage F.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›9 / 21 Stage C: goods and service receipt and invoice capture
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 15, 16 Goods receipt and quality | MIGO (101); MKPF, MSEG; QALS, QA11 | Origin and authenticity; right to dispose (Art. 4(3)(c), (b)) | Delivery and origin evidence for flagged items; quality result kept |
| 17 Service entry | Service PO (ESUH, ESLL); service entry sheet ESSR | Within licensed activity; evidence the service was rendered (Art. 4(3)(b), 5(3)) | Acceptance evidence for flagged services |
| 18 Invoice capture and parking | Scan, OCR, email, EDI, RPA; MIR7; BUS2081 through ArchiveLink | Image linked to the verification record; every path through the same gate (Art. 5(2), 5(3)) | The same status check on every entry path |
SAP: verified reference.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›10 / 21 Stage D: invoice verification, tax posting and blocks
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 19 Invoice verification | MIRO; RBKP, RSEG; tolerance T169G; duplicate check T169P | The match proves quantity and price, not verification (Art. 5(2)) | Completeness check at MIRO; if incomplete, post blocked, not rejected |
| 20 Liability and tax posting | Vendor, GR/IR (WRX), input tax (VST), BSET | Deduction follows verification (VAT Law Art. 54(bis)(3); Art. 2) | Verification status on every tax line |
| 21 Blocks and release | RSEG-SPGRS, RBKP-ZLSPR; MRBR; MR11 | Unresolved flag keeps the item blocked (Art. 5(2), 3(3)(b)) | Block reason 'Decision 13 pending'; release by authorised role with reason |
SAP: verified reference. The UAE VAT set-up is confirmed in discovery.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›11 / 21 Stage E: payment and the VAT return
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 22 Payment run | F110; REGUH, REGUP, PAYR; FBZP; block key ZLSPR | Third party, foreign account, changed bank details; electronic payment (Art. 4(2)) | Proposal excludes blocked items; bank change and third-party triggers; supplier finance documented |
| 23 Manual payment and cash | F-53, F-58 | Cash only with documented reason, within thresholds (Art. 4(2)(b)) | Tax concurrence for any cash payment |
| 27 VAT return | BSET; S_ALR_87012357; RFUMSV00 (UAE set-up to confirm) | A file per claim; deduct only where complete (Art. 5(3); Art. 54(bis)(3)) | Claims by status; evidence file per claim; held claims carried forward |
SAP: verified reference.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›12 / 21 Stage F: evidence storage and archiving, and the steps with no direct impact
| Step | In standard SAP | What Decision 13 impacts | What changes |
|---|
| 29, 30 Evidence storage and archiving | GOS, ArchiveLink (TOA01 to TOA03); SARA with MM_EKKO, MM_MATBEL, MM_REBEL, FI_DOCUMNT | Retain records so the Authority can verify (Art. 5(3)); no period stated | Archiving aligned with the retention period; links survive archiving |
No direct impact, as you know them: info record and source list, requisition, sourcing and RFQ, budget check, PO output, confirmation and ASN, remittance advice, GR/IR clearing, period-end, and closure of orders and contracts (steps 5, 7, 8, 11, 12, 13, 24, 25, 26, 28). One watch point: an unverified supplier chosen in sourcing goes to verification before the PO; closure and archiving must not remove evidence early.
SAP: verified reference.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›13 / 21 New and existing suppliers: one rule, two journeys
New suppliers
Verified before the first dealing
- Register, submit documents, verify by supplier type, concur on flags
- Activate the vendor only when complete or explained
- First PO with the supply checks; evidence file from day one
Existing suppliers
Verified in waves, then kept current
- Classify the vendor master; triage by threshold class; verify in waves
- Open orders and invoices go through the gate; supplies since 1 October assessed and documented (agreed with your tax owner)
- Steady state: 12-month renewal; re-check on address, bank or key-person change
Verified suppliers carry on as before. The new step appears only where verification is missing, expired or flagged.
Law: Decision 13, Art. 5(1). Proposed approach, confirmed in discovery.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›14 / 21 The changes fall into eight areas of your SAP flow
| Area | Change | Likely type | Owner |
|---|
| Vendor master and onboarding | Verification status, date, class; document checklist; payment block until verified | Configuration and a small enhancement | Master data, procurement |
| Master data governance | Activation rule; change re-checks | Workflow configuration | Master data |
| PO creation and release | Threshold and verification check; Decision 13 release step; concurrence role | Configuration (release strategy) and a check | Procurement, finance, tax |
| Goods and service receipt | Evidence for flagged items | Process and attachment | Receiving, quality |
| Invoice capture and verification | Completeness check; new block reason; same gate on automated paths | Configuration and an enhancement | Accounts payable |
| Blocks and payment | Payment proposal excludes blocked items; bank change and third-party triggers | Configuration and a report | Treasury, AP |
| VAT return and review | Claims by status; evidence file per claim | Report and process | Tax |
| Evidence storage and archiving | Retention rules; links survive archiving | Configuration and process | Basis, finance |
Likely types are confirmed in the specification once your configuration is known. No effort figures are given here.
Go deeper (full deck):
5.1Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›15 / 21 The evidence file per claim: what is in it and where each item is stored
| Part of the file | What it holds | Where it comes from |
|---|
| Supplier verification (Art. 3) | Identity, place of business, risk and explanation, bank confirmation and public reviews for large suppliers | Vendor object: attachments, verification record |
| Supply verification (Art. 4) | Commercial reason, payment terms, price, activity, goods origin, intermediary explanation | PO, receipt, invoice and their attachments |
| Procedure record (Art. 5) | Date of verification, each supply verified, who and when | Verification record, change documents |
| Payment record | Method, bank, third-party or cash explanation | Payment documents and tables |
| Policy (Art. 5(4)) | Persons in charge, powers, designated storage location | Written policy, held once |
One index per claim, assembled from what SAP already holds plus the Decision 13 records.
Our proposed file structure. Law: Decision 13, Art. 5(3) and 5(4).
Go deeper (full deck):
5.2Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›16 / 21 Four services take you from 'what does Decision 13 mean for us' to 'it was built as specified'
1 DiscoveryHow your process really runs
2 Functional gap assessmentEach clause against what you have
3 Specification development kitEverything your IT team needs, with tests
4 Conformance reviewBuilt as specified, and passing
Each output feeds the next
The as-is map feeds the gap assessment; the gap assessment feeds the specification; the specification and tests feed the conformance review.
Your team builds
Your SAP team or partner builds inside your system. We interpret, specify, test and review. Nothing leaves your system.
Services of Attest Know-how. No dates or fees on this slide.
Go deeper (full deck):
6.1Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›17 / 21 What each service delivers
1 Discovery
As-is map
- Sessions with tax, finance, procurement, SAP, Basis
- Read-only walk-through of real screens
- Unknowns and decisions listed
2 Gap assessment
Gap report
- 27 clauses against what you have
- Coverage table, prioritised
- Gaps classed: process, configuration, enhancement, policy
3 Specification kit
Everything to build, with tests
- Functional and technical specification for your ECC 6.0
- Screens, test pack, rollout and run packs
- Your team or partner builds
4 Conformance review
Built as specified
- Review against the specification and test results
- Findings tracked to closure
- Assurance of implementation as specified, not a legal opinion
No dates or fees on this slide.
Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›18 / 21 Making it right first time: a coverage table, staged release and tests before build
Completeness is shown
Every clause links to a control, a specification item, a test and the evidence; a blank cell is a gap.
Staged release
New suppliers and high-value POs first, then existing-supplier waves, then full scope, with hypercare. Dates set with your team after discovery.
Tests first
Positive and negative cases per control, run on a test system before each stage.
Proposed approach.
Go deeper (full deck):
7.1 7.2Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›19 / 21 Why Attest Know-how: a team that has done this work, inside a bigger platform
Suntech
More than 20 years in the UAE market
An Accredited Service Provider (ASP) for e-invoicing.
Technology
Full-time CTO
Experience at Amazon in transfer pricing and e-invoicing.
Functional
Full-time functional consultant
Chartered Accountant (All India Rank 1); 10 years of SAP; oil and gas; GST in India; 5 years in automation and digital transformation for SMEs in India.
This engagement is a first step into Attest, the Compliance OS for the GCC: one platform for every obligation, who owns it, when it is due and what proof is needed. Today the platform products are demonstrations; know-how consulting is delivered now.
Team profiles are described without names.
Go deeper (full deck):
8.3 8.4Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.ContentsNext section ›20 / 21 Next step: a discovery kick-off with Finance, Tax, Procurement and the SAP and Basis teams
Who we need in the room
- Group finance and tax leadership
- Procurement
- SAP owner, functional and Basis
- Security and access, as needed
What we will walk through
- Vendor creation, purchase order and release, receipt, invoice verification, payment run
- Existing and new supplier flows
- What is already switched on
What stays with you
- Your data, in your systems
- A sample reviewed on your side
- The documents you choose to share
No fees, dates or commitments on this slide.
Go deeper (full deck):
9.1Attest Know-how · Prepared for RAK Ceramics · Based on FTA Decision No. 13 of 2026 (in force 1 October 2026); not legal advice; open interpretation points are listed separately.Contents21 / 21