10 September 2026 · AED 100m Rule
The AED 100m Emirate-Reporting Rule
Standard VAT registrants report their supplies at the Emirate of their establishment. But once a business's e-commerce supplies exceed AED 100 million in a calendar year, it becomes a qualifying registrant and must report supplies by the Emirate in which the supply is received, under the amended VAT Executive Regulation and VATP033. This special reporting has applied to tax periods from 1 July 2023 for those who cross the threshold.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Over AED 100m
A large-operator rule.
- E-commerce supplies over AED 100m per year.
- Becomes a qualifying registrant.
- Special Emirate-by-Emirate reporting.
- Applies from tax periods after the threshold.
Everyone else
Most report at their Emirate.
- Report at the establishment's Emirate.
- No Emirate-by-Emirate split.
- Track the AED 100m if you scale.
- Monitor annually.
Related guides
Frequently Asked Questions
For large online operators.
What is the AED 100 million rule?
Once e-commerce supplies exceed AED 100 million in a calendar year, the business must report supplies by the Emirate where each supply is received.
Does it affect small e-tailers?
No. Standard registrants report at their establishment's Emirate; only those over AED 100m report by Emirate.
When did it apply from?
For qualifying registrants, from tax periods on or after 1 July 2023.
Can Exiloz set up Emirate reporting?
Yes. We implement Emirate-level reporting for large operators.
Scaling past AED 100m?
Exiloz sets up Emirate-by-Emirate VAT reporting for large e-commerce operators.