New E-commerce VAT Reporting Rules for UAE businesses


As of 1 July 2023, Emirate-Level VAT Reporting will be implemented for resident taxpayers and will require them to report taxable supplies made through e-commerce in the emirate in which the supply is received if it exceeds 100 million UAE Dirhams ($27 million dollars).  

This new reporting requirement should result in a more suitable distribution of VAT revenue between the emirates and is in line with the global trend of taxing e-commerce supplies at the place of consumption.

Non-resident taxpayers: 

Although the requirements for nonresident taxpayers have not changed as a result of the amendment of the UAE VAT Executive Regulations, it is now more likely that the FTA will audit whether the nonresident is meeting the reporting requirements. In the case of incorrect reporting of supplies at emirate level, nonresident taxpayers would be required to submit a voluntary disclosure to rectify the error in allocation of taxable supplies at emirate level. 

For more information or support with filing VAT returns for your e-commerce business, send us an email at [email protected] 

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Ramadan Kareem