Distributors and trade channels in Abu Dhabi
Distribution in the capital splits into two channels. Modern trade means hypermarkets and supermarket chains that order by purchase order and expect agreed promotions on the shelf. Traditional trade means the baqalas in residential blocks, which buy smaller drops on credit and pay over weeks. Both carry 5% VAT on every invoice, and some drinks also carry excise tax that the distributor must show correctly. UAE e-invoicing starts on 1 January 2027 for businesses with revenue of AED 50 million or more, and on 1 July 2027 for the rest, so retailer invoices will soon pass through an accredited provider.