How to Register for Excise Tax in UAE – Step-by-Step Process

Excise tax registration in UAE is required for any business that imports, produces or stockpiles excise goods, or releases them from a designated zone. An excise tax registration service in UAE needs to be done as per the law of the UAE. Unicorn Global Solutions Auditing is offering the best and most timely excise tax registration services in UAE.

Excise tax registration in the United Arab Emirates (UAE) is the process by which businesses or individuals engaged in certain activities or selling certain products are registered with the Federal Tax Authority (FTA) and are required to pay excise tax on those products. Excise tax is levied on goods harmful to public health or the environment, such as tobacco, sugary drinks, and energy drinks.

Registered businesses must file excise tax returns regularly and pay the tax due on their excise goods. Failure to register or pay the tax can result in penalties and fines by the FTA. Our Excise Tax Consultants in UAE help you register, audit, and file your tax returns effectively with 100% compliance through expert advisory services.

Who is Required to Register for Excise Tax?

Businesses engaging in the following activities must register for excise tax:

• Importing excise goods into the UAE
• Producing excise goods for consumption in the UAE
• Stockpiling excise goods
• Warehouse keepers or those overseeing designated excise zones

The FTA offers guidance, but it is the business's responsibility to ensure compliance. The FTA can conduct audits and impose penalties for non-compliance.

Exemptions for Excise Tax Registration

Businesses that do not import excise goods regularly may qualify for exemption. To qualify, you must prove that excise goods are imported:

• Only once every six months
• Or less than four times in twenty-four months

Even with exemption, excise tax may still be due if goods exceed the duty-free threshold.

Documents Required for Excise Tax Registration in UAE

Prepare the following documents for excise tax registration in UAE:

• Emirates ID of owner, top management, and manager
• Trade license
• Declaration of Incorporation (if applicable)
• Authorized signatures
• Passports of owner, manager, and senior management
• Articles of Association / Partnership Agreement (if applicable)
• Bank account details
• Customs number (if applicable)
• Company information and purpose of excise registration (producer, importer, etc.)
• TRN if registered in another GCC country
• Details of excise goods handled
• Customs Authority registration (if applicable)

What Are Excise Tax Rates in UAE?

Excise Tax Products	Excise Tax Rate
Tobacco Products	100%
Energy Drinks	100%
Carbonated Drinks	50%

Since December 2019, excise tax also applies to:

• Electronic smoking devices or tools
• Liquids used in these devices
• Sweetened drinks

How Does Excise Tax Affect Consumers?

Excise tax increases product prices, though not always by the full amount of the tax. The cost is shared between producers and consumers, depending on the supply and demand elasticity of the product.

How to Register for Excise Tax in UAE?

Steps to register:

1. Create an e-Services account on the FTA website
2. Sign up with username and password
3. Verify your email within 24 hours
4. Log in to the e-Services account
5. Click "Register for Excise Tax"
6. Complete all mandatory fields (*)
7. Click "Submit for Approval"

Deadline for Excise Tax Registration in UAE

There is no specific deadline. Businesses must register before engaging in excise-related activities.

Why Is Excise Tax Imposed in UAE?

The UAE government imposes excise tax to discourage the consumption of harmful goods and generate revenue for public services.

Excise Tax Registration Services

Unicorn Global Solutions Auditing supports you throughout the excise tax registration process in the UAE. We also offer VAT registration, auditing, accounting & bookkeeping, business consultancy, and tax compliance services — covering all aspects of excise tax services in UAE.