This article applies to selling in: United Arab Emirates

Tax policies

Except as may be otherwise stated in the Agreement entered into, you will be responsible for determining whether taxes apply to the sale of your products on Amazon. Amazon is not responsible to collect, report, or remit any taxes arising on any of your transactions.

However, if a taxing authority requires us to pay any of your taxes, you will promptly reimburse Amazon for such amounts paid.


All prices published on the Amazon webpage must include the amount of any applicable VAT. You should consider the price for your products as inclusive of any VAT, customs duty, excise tax or other tax that you may be required to remit in connection with such sale.

Shipping from a location outside the UAE

If your products are shipped from outside of UAE, the recipient of the product may be required to pay, upon delivery, an amount related to assessed import VAT, and other import taxes or duties. Such taxes and duties are not collected by Amazon and are in addition to any sales proceeds.

Am I required to charge VAT on my sales of goods through Amazon?

The obligation to charge VAT only extends to persons who are registered or are required to register for VAT in UAE. If you have a requirement to register for VAT, then you will need to consider the requirement to charge VAT on your sales of goods and services to customers in the UAE. Both individuals and companies carrying on business activities must determine their requirement to be registered for VAT.

Note: In addition to the requirement to charge VAT on sales, as a VAT registered person you may also be entitled to recover VAT incurred on business related expenses. This ensures that in the majority of situations, VAT is not a cost to registered businesses.

If you are VAT registered in the UAE and have received a VAT registration number issued by Federal Tax Authority (FTA), you can enter your information relating to VAT on the selling center, here.

Note: It is the responsibility of each Amazon Marketplace seller to ensure that they are VAT-compliant. You should seek professional advice if you are unsure of your obligations under VAT Laws.

Am I required to be VAT registered to sell on Amazon?

As a domestic seller, under UAE VAT Laws, you may either be required to register mandatorily, or may do so voluntarily. If you are VAT registered, you should provide Amazon with your VAT number.

Mandatory Registration

If the total value of your supplies and imports made within the UAE exceeds the mandatory registration threshold of AED 375,000 during the previous 12 months; or you anticipate that the total value of your supplies or imports will exceed AED 375,000 in the next 30 days, then you must register for VAT.

If you are not already registered for VAT in the UAE, then you must monitor the value of your sales and imports on an ongoing basis to understand whether they result in a requirement to register for UAE VAT.

Voluntary Registration

Voluntary registration is an option available to businesses which do not have a turnover in excess of the Mandatory Registration Threshold but would still like to be registered for VAT.

You can voluntarily register for VAT in the UAE if:

  • At the end of any month, the total value of your taxable supplies and imports, or expenses which were subject to VAT, in the previous 12 months exceeds the Voluntary Registration Threshold of AED 187,500; or
  • The total value of your taxable supplies and imports or your expenses which are subject to VAT in the next 30 days is expected to exceed the Voluntary Registration Threshold of AED 187,500.

What if I already have a company or other registration number in the UAE?

The VAT registration application is a standalone process and you will be issued with a Tax Registration Number (VAT Number) that is different to the number obtained in relation to other taxes or for other business licensing purposes. This number must be used for the purposes of conducting your VAT related business activities only.

If you have a local presence in the UAE that is associated with the supply of goods/ provision of services though our Services, you must provide us with the UAE address for this local presence as your business address on Seller Central. To determine our own tax obligations, Amazon will consider you as a non-resident seller where the business address provided on Seller Central is a non-UAE address. Where the business address is a non-UAE address, it is considered as a declaration of the following by you:

  1. Either (1) you do not have a place of residence (being a place of establishment or a fixed establishment as defined by the UAE VAT Law) in the UAE. A place of residence includes, but is not limited to, a branch, representative office or a similar establishment; or (2) if you have a place of residence in the UAE, then it is not connected with your use of any of our Services; and
  2. You do not have any employees or personnel (including, but not limited to, company directors) based in the UAE in relation to use of any of our Services.

Consult your tax advisor if you are unsure of your residential status in the UAE. In an event of any change in your residential status, please update your Seller Central account details with your UAE business address on the Account Setting page.

Do I need to register for VAT in the UAE as an international seller?

Yes. If you are a non-UAE resident selling goods that are located in the UAE to a UAE customer, then you will be required to register for VAT irrespective of the level of turnover from such sales.

A non-established business selling goods from the UAE shall be subject to a NIL VAT registration threshold. VAT registration will be effective from the date on which you started making sales in the UAE.

How can I apply for VAT registration and obtain a UAE VAT registration number?

In the UAE, you can register online on the tax authority's website. Registering for UAE VAT may lead to a number of associated compliance requirements, including the requirement to file returns and to issue UAE Tax Invoices to your customers. Consult your tax advisor for more information. Learn more.

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