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Latest News
Federal Tax Authority to waive penalty for late corporate tax registration
FTA Clarifies Corporate Tax Exemptions of Investors in REITs as a Qualified Fund
H.H. Sheikh Maktoum chairs FTA Board Meeting to Review KPIs, Achievements and Future Plans for the Improvement of the Tax System
FTA intensifies its efforts to raise awareness about the importance of Corporate Tax registration
Federal Tax Authority calls on registrants to benefit from ‘grace period’ up to end of March to update tax records to avoid administrative penalties
Federal Tax Authority launches "Family Foundations as an Unincorporated Partnership" application via EmaraTax Digital Platform
FTA urges Natural Persons to promptly register for Corporate Tax before the end of March 2025

EXCISE 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: : May 22, 2024
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