E-commerce licence in Dubai
Whether you sell through your own website, social media or marketplaces, you need a licence that covers online trade. We help you choose between a mainland, free zone or eTrader route and follow the application through to the authority's decision.
Three routes to an e-commerce licence
| Mainland company | A commercial licence from the Department of Economy and Tourism (DET) that includes an e-commerce activity — suits online shops selling to UAE customers, often with local stock |
| Free zone company | An e-commerce licence from a free zone such as RAKEZ, IFZA, Meydan, Dubai CommerCity, Ajman Free Zone or SPC Free Zone — often chosen for international and marketplace sales |
| eTrader (DET) | A home-based licence for individuals selling through social media and online platforms; sole proprietorship, no shop or store |
The rules for online trade
The UAE's Modern Technology-Based Trade law (Federal Decree-Law No. 14 of 2023, in force since September 2023) applies to online businesses. Among other things, an online trader must:
- hold the licences and permits the activity needs;
- show prices clearly, including delivery and payment charges;
- issue an electronic (non-paper) invoice — separate from the FTA's VAT e-invoicing system now being phased in; and
- let consumers see the trader's licence details, address and contact information.
Cabinet Resolution No. 200 of 2025 sets out the violations and penalties under this law, effective December 2025. The law also reaches free zone businesses that sell outside their zone, or where the zone has no e-commerce rules of its own.
Points to check before you apply
- Choose activities that match what you actually sell — banks, payment gateways and marketplaces compare your licence with your products.
- Goods that need special approval (food, cosmetics, medical or controlled items) need that approval as well as the licence.
- Plan where stock is held and how orders are delivered; this often decides mainland or free zone.
- VAT registration is mandatory above AED 375,000 of taxable supplies and imports in 12 months; voluntary above AED 187,500.
- Corporate Tax registration is required for companies; an eTrader is a natural person and needs to register only once business turnover exceeds AED 1 million in a calendar year. Marketplace and gateway settlements need careful bookkeeping.
How we help
We recommend the right route for your sales model, prepare and submit the licence application, and support you with the establishment card, visas, bank account and payment gateway documents. After setup, our tax & accounting team at pbz.ae reconciles marketplace and gateway settlements and handles VAT and Corporate Tax — see e-commerce accounting. Approvals are always decided by the licensing authorities.
Sources: u.ae — eCommerce (updated April 2026); Dubai Digital Authority — eCommerce and Starting a business; Dubai Media Office (17 January 2021, eTrader); Federal Decree-Law No. 14 of 2023 on Modern Technology-Based Trade (Articles 2, 5, 6 and 21); Cabinet Resolution No. 200 of 2025; Federal Tax Authority — VAT registration; free zone authority websites (RAKEZ, IFZA, Meydan, Dubai CommerCity, Ajman Free Zone, SPC Free Zone).
Selling online in four steps
Sales model
What you sell, where stock is held and who your customers are.
Route & activities
Mainland, free zone or eTrader, with the right activity list.
Licence
Application, approvals and licence issue.
Bank, gateway & tax
Bank account, payment gateway documents, VAT and Corporate Tax registration.
Frequently asked questions
Do I need a licence to sell online in Dubai?
Yes. Selling goods or services online from the UAE needs a licence that covers e-commerce — a mainland licence with an e-commerce activity, a free zone e-commerce licence, or, for eligible individuals, DET's home-based eTrader licence. The Modern Technology-Based Trade law (Federal Decree-Law No. 14 of 2023) also requires online traders to hold the licences and permits their activity needs.
What is the eTrader licence?
A licence from Dubai's Department of Economy and Tourism (DET) for individuals selling from home through social media and online platforms. It is issued as a sole proprietorship, the owner is personally liable, and it does not allow a shop or store. It is not designed for hiring staff or sponsoring residence visas, and eligibility conditions and approvals for special goods apply, so we confirm whether it fits before you apply.
Mainland or free zone for an online store?
If you hold stock in the UAE and sell to UAE customers, a mainland licence generally avoids restrictions on selling into the local market, while a free zone e-commerce licence can suit online businesses with international customers or marketplace sales. Warehousing, delivery and payment gateway requirements often decide it. We compare both for your model.
When does an online business need to register for VAT?
Registration is mandatory once taxable supplies and imports go above AED 375,000 over the previous 12 months, or are expected to in the next 30 days. Voluntary registration is possible above AED 187,500.
Can I sell on Amazon or Noon with a free zone licence?
Marketplaces set their own seller requirements and check that your licence covers e-commerce or trading in the goods you list. We check your activity list against the marketplace's requirements before you apply.
Planning an online store?
Tell us what you sell and where your customers are. We'll recommend the licence route in a short online meeting and send a written quote.