Wholesale trading
Purchases from suppliers, sales to businesses in the UAE and abroad, payment terms and receivables.
Trading · wholesale · e-commerce
Accounting for trading and e-commerce in the UAE
Imports, re-exports, marketplaces and inventory often lead to VAT and reporting errors. Trade and wholesale make up about 30% of our clients. Message us what you sell and where the goods come from.
Imports and re-exportsAmazon.ae and NoonInventory and cost of salesVAT and Corporate Tax
Who it is for
Trading models we work with
Mainland and Free Zone, from a single sales channel to several warehouses and marketplaces.
Import and distribution
Bringing goods in, customs declarations, import VAT and distribution to buyers.
Re-export through the UAE
Goods arrive in the UAE and move on: through a Free Zone, a Designated Zone or the mainland.
Online stores
Your own website, payment gateways and instalment services, returns and couriers.
Amazon.ae and Noon sellers
Payouts net of fees, marketplace warehouses, returns and advertising spend.
Stores plus online
Tills, card acquiring and online sales in one set of books with shared stock.
What is included
What the work covers
We keep the books in QuickBooks or Zoho Books and file through your EmaraTax access.
Bank, gateways and marketplace payouts
We reconcile the bank, payment gateways and marketplace payouts: as a rule, the sale is booked in full and the fee as a separate expense.
Purchases and cost of sales
We add freight and duties to the cost of goods, book cost of goods sold and reconcile closing stock at period end.
Returns with imports and exports
Reverse charge on imports, zero rate on exports with proof of export, tax credit notes for returns.
Registration and the annual return
We work out taxable income including closing stock and check Small Business Relief and the Free Zone conditions.
A summary for the owner
Every month: revenue, gross margin, stock on hand and taxes due.
Free Zone audit
We prepare the statements and coordinate the audit through an independent accredited auditor when the zone or QFZP status needs one.
VAT in trading
Common VAT mistakes in trading
These questions turn on the facts: the goods route, contracts and customs documents. What follows is only the general direction; see the UAE VAT guide for more.
Imports count towards the threshold
Registration is mandatory once taxable supplies and imports over 12 months exceed AED 375,000. Marketplace sales are your revenue.
Import VAT goes through the return
A registered company whose customs code is linked to its TRN accounts for import VAT under reverse charge and can recover it in the same period.
Zero rate only with proof
Exports are zero-rated if the goods leave within 90 days of the date of supply (the FTA can extend this) and the export is backed by customs and commercial documents. Without them, 5% applies.
Special rules apply only in Designated Zones
Special rules for goods apply only in the Designated Zones listed by the Cabinet. Other Free Zones are taxed like the mainland.
Marketplace fees carry VAT
If the platform's UAE-registered entity invoices you, input VAT on fees and advertising is recoverable with a tax invoice. If a foreign entity invoices, you account for the VAT under reverse charge. A payout to your account is not revenue: it has to be broken down.
Refunds need a tax credit note
To reduce VAT on returned goods or a discount after the sale, a tax credit note is issued. Without it, the tax stays payable.
Supplier checks from 1 October 2026
Under FTA Decision No. 13 of 2026 the buyer checks the supplier's details and risk indicators, and for large supplies its bank account too. Without these checks the FTA may deny input VAT recovery.
Corporate Tax and e-invoicing
What else applies to trading
See the UAE Corporate Tax guide for rates and deadlines.
9% on profit above AED 375,000
The tax is on profit, so year-end stock directly changes the amount. With revenue up to AED 3 million, Small Business Relief may apply.
0% for a QFZP is not the default
Sales to the mainland and abroad affect Qualifying Free Zone Person status differently. We check the contracts and the goods route. QFZP Risk Check
Electronic invoices for B2B
Required for sales to businesses and government, with exclusions set by the Ministry of Finance. With revenue of AED 50 million or more, a service provider (ASP) must be appointed by 30 October 2026 and go-live is 1 January 2027; later for everyone else. The calculator shows your phase and dates.
Pricing
The plan depends on the number of transactions
Trading usually generates more transactions than services: every purchase, sale and marketplace payout counts. The plan finder on the home page works out the exact plan.
Small business
Up to 30 transactions a month: early sales, one channel. Bookkeeping, VAT reporting, Corporate Tax, QuickBooks.
Premium
Up to 150 transactions a month, AED 10 per transaction above the limit. Plus WPS, Free Zone audit coordination with an independent auditor, QuickBooks or Zoho Books.
VAT registration
When turnover including imports nears AED 375,000, or earlier if suppliers and marketplaces need your TRN.
Tools
Calculators for trading
The calculators need no sign-up and never ask for a company name or TRN.
VAT↗
Do I need to register for VAT?
Based on 12-month turnover and the 30-day forecast, imports included.
AED 187,500 / AED 375,000 thresholdsE-invoicing↗
E-invoicing deadline
Your e-invoicing phase and the date to appoint a service provider.
Peppol · PINT AE · ASPDeadlines↗
Tax deadline calendar
Your VAT and Corporate Tax return dates, with export to your calendar.
VAT · Corporate Tax · e-invoicingMonth-end↗
Month-End Close
A month-end checklist: which documents and exports to collect for your accountant.
Runs in the browser · printQuestions
Trading company FAQ
Do I need to register for VAT if I sell on Amazon.ae or Noon?
Marketplace sales are your revenue. Registration is mandatory once taxable supplies and imports over 12 months exceed AED 375,000, or are expected to within the next 30 days. Non-residents follow different rules.
How is VAT on imported goods paid?
If the company is VAT-registered and its customs code is linked to its TRN, import VAT is accounted for in the return under reverse charge and can be recovered in the same period. Without registration, VAT is paid at customs.
Is VAT charged on exported goods?
Exports outside the UAE are zero-rated if the goods leave within 90 days of the date of supply (the FTA can extend this) and this is backed by customs and commercial documents.
Do I need a Free Zone for re-export?
Not necessarily. Special VAT rules exist only for Designated Zones and concern the movement of goods; services are taxed as usual. Whether a zone pays off depends on the goods route, buyers and paperwork, which we review before you register.
Do you keep the inventory records?
We record purchases, cost of goods sold and closing stock from your inventory system or stock count. The inventory system and the physical stock stay with you.
How much does accounting for a trading company cost?
The Small business plan is AED 3,500 a month for up to 30 transactions. Premium is AED 7,000 a month for up to 150 transactions, with AED 10 per transaction above the limit. Both include VAT reporting and Corporate Tax. VAT registration is AED 2,500 one-off.
General information. Rules checked against FTA and UAE Ministry of Finance publications as of 24 September 2026. This page describes general rules and does not replace advice on your company's facts. The VAT treatment of goods, Designated Zone and QFZP status depend on the goods route, contracts and documents; the FTA makes the decision. BGA provides accounting services and is not an FTA-registered tax agent; the taxpayer remains responsible for filing and payment.