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Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023 Federal Tax Authority Hosts Hackathon to Present Cutting-Edge Concepts and Initiatives for Enhancing Tax Services Federal Tax Authority issues new Decision on specified timeframes for Corporate Tax registration

EXCISE TAX REGISTRATION

Excise Tax is the responsibility of any person engaged in:

  • The import of excise goods into the UAE.
  • The production of excise goods where they are released for consumption in the UAE.
  • The stockpiling of excise goods in the UAE in certain cases.
  • The release of excise goods from a designated zone

Understanding your Excise Tax related obligations

Requirement to register for Excise Tax

There is no registration threshold for Excise Tax, therefore any person who is involved in any of the activities listed below must register and account for Excise Tax.

  • Activities requiring Excise Tax registration

    Any business which releases excise goods from a designated zone, imports, produces, or stockpiles excise goods in the UAE, should register for Excise Tax.

  • What is a stockpiler?

    Stockpiler is a person or business that holds a stock of excise goods for business purposes and cannot prove that Excise Tax has been previously paid on these goods.

    If a person or business is not considered to be a stockpiler, it will not need to account for Excise Tax on goods owned after the introduction of the tax that were purchased before the introduction of Excise Tax.

    The Excise Tax Executive Regulations contain further details of the circumstances in which you would be considered to be a stockpiler.
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Page last updated: : Nov 07, 2021
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