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Federal Tax Authority holds second Tax Agents Forum of 2023 with 204 accredited Tax Agents in attendance Federal Tax Authority hosts new Corporate Tax awareness workshop for businesses in Emirate of Sharjah Federal Tax Authority Issues Guide for Non-Resident Persons for Corporate Tax Purposes who derive State-Sourced Income in the UAE Federal Tax Authority collaborates with City University Ajman to promote tax-related education and training Federal Tax Authority Issues Public Clarification on implementing Reverse Charge Mechanism on electronic devices among registrants in the UAE Federal Tax Authority joins ‘Digitalisation and Digital Transformation of Tax Administrations’ seminar in Beijing Federal Tax Authority records remarkable turnout at its platform at GITEX Global 2023

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