8 August 2026 · Dubai FAQ
الأسواق الإلكترونية والشحن المباشر في دبي
In marketplace and drop-shipping models, the key VAT question is who is treated as making the supply — the platform or the underlying seller — because that decides who accounts for the VAT. For cross-border fulfilment, whether goods enter the UAE (import VAT/customs) or ship between other countries (potentially outside UAE VAT) changes the treatment. A Dubai online business scaling through platforms should map each flow and each party's VAT role before it grows.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
من يحتسب ضريبة القيمة المضافة
Roles decide the VAT.
- Identify who makes the supply.
- Platform or underlying seller.
- Agreements define the roles.
- This drives who accounts for VAT.
التدفقات العابرة للحدود
Where goods move matters.
- Goods into the UAE: import VAT/customs.
- Goods shipped abroad: may be outside UAE VAT.
- Map origin, destination and title.
- Document each transaction chain.
الأسئلة الشائعة
For Dubai online businesses using platforms.
من يفرض ضريبة القيمة المضافة على بيع في سوق إلكترونية؟
It depends on who is treated as making the supply — the platform or the seller — which the agreements and rules determine.
How is drop-shipping treated?
It depends on whether goods enter the UAE (import VAT/customs) or ship between other countries, which may be outside UAE VAT.
Do I need to map every flow?
Yes. Map each transaction chain and each party's VAT role before scaling.
Can Exiloz structure our model?
Yes. We map your marketplace and drop-shipping flows for VAT.
Structure your online model
Exiloz maps your marketplace and drop-shipping VAT before you scale.