Jewellery shop compliance in Dubai comes down to four things you need in place before your first sale: SIRA-certified security, correctly hallmarked stock, anti-money-laundering (AML) controls for dealers in precious metals and stones, and a VAT set-up. Your SIRA-approved security consultant and installer handle the security side. You, your suppliers and your advisers handle the rest, but those rules still shape how your counter, payment point and records area are designed.
This guide is general information as of October 2026, not legal or tax advice. Rules change, so confirm each point with the authority or your adviser.
Compliance at a glance
| Area | Authority | What to confirm before opening | Who handles it |
|---|---|---|---|
| Security | SIRA (Security Industry Regulatory Agency) | Security plan certified, system installed, audited and certified | Your SIRA-approved security consultant and SIRA-licensed installer |
| Gold hallmarking | Ministry of Industry and Advanced Technology (federal); Dubai Central Laboratory tests purity in Dubai | All stock correctly hallmarked or carded; supplier records kept | You and your suppliers |
| AML reporting | Ministry of Economy and Tourism (MoET) | goAML registration, compliance officer, customer ID and record-keeping | You, with a compliance adviser |
| VAT and corporate tax | Federal Tax Authority | Registration, invoicing, POS set-up | You, with a tax adviser |
1. Security: SIRA
Gold and jewellery shops are a vital sector under Dubai Law No. 12 of 2016, so you need SIRA approval for your jewellery shop in Dubai before you trade. SIRA certifies your security plan, audits the installed system and then issues the security system certificate. Its Preventive Systems Manual sets camera views for the entrance, display tables, cashier and safe, footage kept for at least 31 days, hidden panic buttons and a sensor on the safe.
Your security consultant prepares the plan and handles the SIRA submissions. Your fit-out company should have that plan before it finalises the layout, so security is in the drawings from the start, not added at handover. Read the full sequence in the right order for licence, Ejari, SIRA and fit-out.
2. Hallmarking
Gold hallmarking requirements in the UAE come from Federal Law No. 11 of 2015 on precious metals and stones. It bans selling or holding for sale unhallmarked articles. A hallmark shows the metal, its fineness and the mark of the approved stamping body. Pieces too small to stamp need an identification card, and loose stones need a card or certificate. Penalties for trading unhallmarked items reach AED 250,000–500,000 and up to two years’ imprisonment, and courts can close the shop.
In Dubai, Dubai Central Laboratory at Dubai Municipality tests gold purity and inspects shops.
What to do:
- Buy only from suppliers who provide correctly hallmarked stock, and keep their invoices and certificates.
- Check imported pieces are hallmarked before they go on display.
- Plan counter or back-office space where certificates and identification cards can be shown to customers and inspectors.
3. Anti-money-laundering rules for dealers in precious metals and stones
The main AML requirements for jewellers in the UAE apply to every dealer in precious metals and stones (DPMS), and the Ministry of Economy and Tourism supervises them. The core law is now Federal Decree-Law No. 10 of 2025, which replaced the 2018 AML law in October 2025.
The AED 55,000 cash report. For DPMS AML compliance in the UAE, you must file a Dealers in Precious Metals and Stones Report (DPMSR) through goAML for cash transactions of AED 55,000 or more with an individual, whether one sale or several linked sales. MoET guidance treats old-gold trade-ins as cash equivalents. Card, cheque and bank-transfer payments from individuals are exempt, but transactions of AED 55,000 or more with companies can still need a report.
goAML registration for jewellers is mandatory: a Ministry of Economy circular set penalties of AED 50,000 to AED 5 million per violation.
What to do before opening:
- Register on goAML.
- Appoint an AML compliance officer (in-house or with adviser support).
- Set up customer ID checks and record-keeping; records are generally kept for at least five years.
- Make your POS flag linked cash sales that approach AED 55,000.
- Design the cashier point for large cash sales: ID capture, cash counting out of public view, and camera coverage of the counter. This overlaps with SIRA’s camera requirements.
4. VAT
VAT on gold jewellery in the UAE is charged at 5% on retail sales. The VAT registration threshold in the UAE is AED 375,000 of taxable supplies in the last 12 months, or expected in the next 30 days. Voluntary registration is possible from AED 187,500.
Since February 2025, many purchases of gold, precious stones and jewellery between VAT-registered businesses fall under a reverse-charge mechanism, with written declarations from the buyer. It doesn’t apply to your sales to retail customers.
What to do:
- Decide on registration early so invoices and the POS are set up correctly from day one.
- Ask your tax adviser how the reverse charge applies to your stock purchases, and whether you can recover VAT on fit-out costs.
- Budget for VAT in your opening costs. See what it costs to open a jewellery shop.
5. Corporate tax
Corporate tax for jewellery shops in the UAE is 0% on taxable income up to AED 375,000 and 9% above it. Small businesses with revenue up to AED 3 million may qualify for Small Business Relief. Ask your adviser how corporate tax applies to your structure, especially if you trade through a free zone company.
6. After you open
- SIRA maintenance: an annual contract with a SIRA-registered company and at least four preventive visits a year. Notify SIRA of any change to layout, components or lighting.
- Licensed premises: trade only from your licensed shop, not from apartments or offices; Dubai Municipality has warned that this counts as unlicensed trading.
- Records: keep sales, supplier, customer ID and cash-report records as required, and expect inspections.
What this means for your fit-out
- Cashier point: space for ID capture, cash handling out of view, and camera coverage that meets SIRA and supports your AML records.
- Safe and camera views planned together with the payment process.
- Display and storage for hallmark certificates and identification cards on site.
- Back office with secure, lockable storage for records.
- A private room for high-value sales, so identity checks stay discreet.
Where Paras Interiors fits
We handle the parts that live in the building: the layout, the cashier and back-office design, conduit for security cabling to your consultant’s approved plan, the DCD, DEWA, DMCC and Dubai Municipality approvals and handover. SIRA submissions and certificates sit with your security consultant. Hallmarking, AML, VAT and corporate tax are your responsibility, with the authorities and your advisers; Paras Interiors is not a licensing, legal or tax adviser. If you’re planning a new shop, book a free fit-out planning call.
Frequently Asked Questions
What does jewellery shop compliance in Dubai involve?
SIRA-certified security, hallmarked stock, AML controls with goAML registration, and VAT and corporate tax set-up, all before your first sale.
Do jewellers need to register on goAML?
Yes. Dealers in precious metals and stones must register, and file a report for cash transactions of AED 55,000 or more.
Is VAT charged on gold jewellery in the UAE?
Yes, at 5% on retail sales. Purchases between VAT-registered businesses may fall under the reverse charge.
Who checks hallmarks in Dubai?
Dubai Central Laboratory tests purity and inspects shops. Hallmarking is regulated federally under Federal Law No. 11 of 2015.
Does compliance affect my shop design?
Yes. The cashier point, camera views, safe, certificate display and records storage all need planning at the design stage.
