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Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in October and November to register for Corporate Tax before end of November 2024 Federal Tax Authority sets record as first global tax authority to earn the Corporate Ethical Procurement and Supply Award two consecutive times Federal Tax Authority Showcases Its Development Projects, Digital Transformation and ‘Zero Government Bureaucracy’ to Live Broadcasters Federal Tax Authority Sheds Light on Corporate Tax for Free Zone Persons During New Awareness Workshop in RAK Federal Tax Authority Receives ISO Certifications for Risk Management and Collaborative Business Relationships Management Systems Federal Tax Authority offers grace period for taxpayers falling behind on updating their tax registration information for the period ending in March 2025 Federal Tax Authority Urges Resident Juridical Persons with Licences issued in October and November to register for Corporate Tax before end of November 2024

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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