Two things about marketplace selling in the UAE are widely believed and both are wrong. The first is that the AED 375,000 threshold applies to everyone. It does not. In its E-Commerce VAT Guide the Federal Tax Authority states that a person who is not resident in the UAE must register if it makes any taxable supplies here, unless another person in the UAE is responsible for accounting for the VAT, and that for non-resident suppliers the registration threshold is in effect nil. The second is that Amazon handles the VAT. Where a marketplace acts as a disclosed agent, meaning the buyer knows it is dealing with an agent of a seller, Article 9(1) of Federal Decree-Law 8 of 2017 treats the supply as made by the seller, and the guide says the VAT obligations remain with that seller. A third party listing that names you as the seller is a disclosed agency. The tax is yours.



