E-Commerce VAT Basics: Click, Sell, and Stay Compliant

The UAE introduced VAT in 2018, requiring e-commerce businesses to register if taxable supplies exceed AED 375,000, with voluntary registration available from AED 187,500 for input VAT recovery.
VAT application depends on the place of supply: domestic sales are taxed at 5%, exports can be zero-rated with proper documentation, and services are taxed based on customer location.
Imports incur 5% VAT based on customs value; VAT-registered businesses may defer payment and recover input tax, while reverse charge applies for certain overseas purchases.
Selling through agents involves different VAT treatments depending on whether the agent is disclosed or undisclosed, affecting invoicing and tax reporting responsibilities for both parties involved.