Cash on delivery (COD) means the buyer pays when the parcel arrives, usually to the courier, and the courier passes the money to the seller later. It is a commercial choice for a UAE online store, not a legal requirement. We found no UAE rule on the official pages we checked that forces a private online store to offer it or bans it, as of October 2026. What the law does require is the same as for any online sale: a detailed digital invoice for each purchase.
What do the rules say about price and invoice on a COD order?
The federal consumer-protection page says the invoice must be in Arabic, with other languages optional, and that consumers have the right to obtain goods at the declared price. If you add a COD fee, show it before checkout. The practical guide is cash on delivery for UAE sellers.
Where does COD show up on marketplaces?
Amazon.ae's fulfilment page lists COD as enabled for Easy Ship sellers. See the Easy Ship entry and FBA vs Easy Ship for how it fits fulfilment. Your own store sets COD through your courier or payment settings.
What does COD cost, and what is not published?
Courier COD fees, remittance cycles and refusal or return rates were not published on any primary courier page we could open. Do not plan on a number; ask each courier for its COD rate card and remittance days in writing. The comparison with card payments is in COD courier charges and failed delivery and RTO. If you are VAT-registered, VAT on the COD fee is covered in VAT on COD and delivery charges.
When does COD hurt a small seller?
COD moves risk to you. A refused or unanswered delivery means the parcel returns, and the order earns nothing. No primary source we opened gives a UAE refusal rate, so measure your own by courier and area before you offer COD on high-value items.
Practical limits to set yourself: a maximum COD order value, a phone or WhatsApp confirmation before dispatch, and a clear refusal policy on the product page. Prepaid options are covered in best payment gateway for UAE sellers.
Check this first. This is general information, not legal or tax advice. Confirm consumer-law questions with the Ministry of Economy and tax questions with the Federal Tax Authority.