Guide · United Arab Emirates
Website legal requirements in United Arab Emirates
A UAE business website or app may need to address data protection, online selling and invoicing rules. Mainland online sellers need a commercial licence with an eCommerce activity, and eCommerce licences require TDRA approval. Online sellers must provide a clear digital invoice for every transaction. Consumer information and supplier invoices must be in Arabic under the UAE Consumer Protection Law. VAT registration and electronic invoicing requirements also apply to businesses within the relevant rules.
Checked against official sources on 5 November 2026. General information, not legal advice: confirm the rules that apply to your business with an adviser.
What privacy rules apply to your website or app?
The UAE Personal Data Protection Law, Federal Decree-Law No. 45 of 2021, prohibits processing personal data without the owner's consent except in listed cases. It also sets requirements for cross-border transfers. Plan consent controls for forms that collect personal data and check any cross-border transfers against the law's requirements.
What rules apply when you sell online?
Federal Decree-Law No. 14 of 2023 on Modern Technology-Based Trade covers online buying and selling through websites, mobile apps, social media platforms and digital marketplaces. Sellers must give customers a clear digital invoice for every transaction. Build invoice delivery into your checkout.
The UAE Consumer Protection Law (Federal Law No. 15 of 2020) covers goods sold through UAE-registered e-commerce platforms. It requires eCommerce businesses to give consumers information in Arabic about the product or service, and supplier invoices to be in Arabic. Plan these Arabic texts and invoices when you build your shop.
What tax and invoicing rules affect your online shop?
Under Ministerial Decision No. 244 of 2025 and its amendments, UAE businesses with annual revenue of AED 50 million or more must implement the Ministry of Finance's Electronic Invoicing System by 1 January 2027, and businesses below that threshold by 1 July 2027. Check how your shop's invoicing process will connect with the system.
How can your website accept online payments?
Stripe lists the United Arab Emirates among the countries where businesses can sign up to accept payments. You can consider it when planning your checkout.
Which languages should you consider for your site?
Arabic is the official language of the UAE, while English and other major languages are also widely used. Consider these languages when planning your site's content, alongside the Arabic consumer information requirements above.
How do you register a UAE domain?
The .ae and Arabic .امارات domains are regulated and operated by the .ae Domain Administration (.aeDA), a department of the Telecommunications and Digital Government Regulatory Authority (TDRA). Register either domain through an accredited registrar.
What should your United Arab Emirates website checklist include?
Mainland UAE online sellers need a commercial licence with an eCommerce activity from their emirate's economic development department. All eCommerce licences require approval from the TDRA. Use the steps below when planning your site or app.
- Plan consent controls for forms that collect personal data.
- Check the requirements for cross-border personal data transfers.
- Build clear digital invoice delivery into checkout.
- Prepare Arabic product or service information and supplier invoices.
- Check how your invoicing process will connect with the Electronic Invoicing System.
- Choose an online payment option for checkout.
- Plan the languages for your site content.
- Use an accredited registrar if you choose a .ae or .امارات domain.
Questions
Does a DIFC business follow a different data protection law?
Yes. Businesses in the Dubai International Financial Centre (DIFC) follow the DIFC Data Protection Law (DIFC Law No. 5 of 2020), supervised and enforced by the DIFC Commissioner of Data Protection. DIFC entities must file a data protection notification at incorporation and when it changes.
When must a UAE business register for VAT?
A UAE-based business must register for VAT with the Federal Tax Authority (FTA) if its taxable supplies and imports exceed AED 375,000 a year. UAE VAT was introduced on 1 January 2018 at a rate of 5%.
Are consumer sales covered by UAE e-invoicing?
No. Supplies to consumers who are natural persons not in business are outside the scope of UAE e-invoicing. The system uses a Peppol-based five-corner model in which Accredited Service Providers exchange invoices in the PINT-AE format and report tax data to the Federal Tax Authority.
Can customers pay using a mobile number or QR code?
Yes. Aani supports transfers using a mobile number and QR-code payments at merchants 24/7. It is the UAE's instant payments platform, launched in October 2023 by Al Etihad Payments, a subsidiary of the Central Bank of the UAE.
Can Jaywan cards be used for online payments?
Yes. Jaywan can be used for online and in-store payments. It is the UAE's national card payment scheme, run by Al Etihad Payments, a subsidiary of the Central Bank of the UAE.