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Excise Tax Registration
Page last updated:: Thursday, February 17, 2022
Start Service
  • Type

    Registration

  • Service Category

    From Government to Business, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable.

  • Categories of Customers

    All persons required to register for Excise Tax in the UAE

  • Sustainable Development Goals

  • Service Card Rating

Excise Tax Registration
  • Service Description
    Through this service, the FTA registers certain persons for Excise Tax to allow them to obtain a Tax Registration Number (TRN) and fulfill their obligations.
  • Channels and working hours
    e-Services platform:
    24 hours a day, 7 days a week
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    45 Minutes.
  • Estimated Time to Complete Application by the FTA
    20 business days from the date the completed application was received.
  • Required Documents and Forms
    • Valid Trade License / Business License.
    • Passport / Emirates ID of the authorized signatory.
    • A copy of the legislation that establishes the entity in case the registration request was in relation to a federal / local government entity.
    • Proof of authorization for the authorized signatory.
    • Official declaration, on the entity’s printed letterhead, signed and stamped by the authorized signatory, stating the entity’s activity in relation to goods subject to Excise Tax, in addition to the activity type (production, import, stockpiling) and the start date of the activity.

  • Procedures and Steps
    1. Sign-up for an e-Services account through the FTA’s website and activate it.
    2. Access the e-Services account dashboard.
    3. Click on “Add New Taxable Person”.
    4. Click on “Register for Excise Tax”.
    5. Complete the registration process
  • FAQs

    1. What is Excise Tax?

    Excise Tax is a form of indirect tax levied on specific goods. These goods are typically those that are harmful to human health or the environment

    2. When shall a person register for Excise Tax?

    Regardless of quantity, any person that conducts any of the following activities in the UAE shall register for Excise Tax:

    • Production of excise goods in the UAE in the course of doing business.
    • Import of excise goods into the UAE.
    • Release of excise goods from Excise Tax designated zone.
    • Stockpiling excise goods in the UAE in the course of doing business.

     

    3. Which goods are subject to Excise Tax and at which rate?

    Goods are subject to Excise Tax in the UAE at the following rates of tax:

    • Tobacco and tobacco products – 100%.
    • Electronic smoking devices and tools – 100%.
    • Liquids used in electronic smoking devices and tools – 100%.
    • Energy drinks – 100%.
    • Carbonated drinks – 50%.
    • Sweetened drinks – 50%.
  • Relevant Publications
  • Terms & Conditions
    1. The person liable to register for Excise Tax shall for registration within 30 days as of the end of any month during which the person carries out or intends to carry out activities that give rise to an Excise Tax liability.
    2. The FTA may except the person from registration if the Excise Tax due results from the import of excise goods or their release from an Excise Tax designated zone, and the person can demonstrate that it will not regularly import excise goods.

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Page last updated: : Thursday, February 17,2022
Number of hits : 1427 hits