Distributors and trade channels in UAE
Each emirate has its own trading character. Dubai and Sharjah are dense with baqalas and supermarkets, Abu Dhabi and Al Ain are spread out, and Ajman and Ras Al Khaimah are often served from a northern warehouse. Across the country, sales carry 5% VAT, some drinks carry excise and businesses pay corporate tax at 9%. The Ministry of Finance e-invoicing programme goes live on 1 January 2027 for businesses with revenue of AED 50 million or more and on 1 July 2027 for the rest. Distributors therefore need invoices and credit notes in structured form well before their date.