Excise Tax Registration – UAE

Register your business for Federal Excise Tax

What is Excise Tax?

Excise Tax in the UAE is an indirect tax that is levied on the supply of those goods and/or services that are harmful for human consumption. This includes products like:

• Carbonated and energy drinks
• Tobacco and tobacco products
• E-cigarettes
• Sugar sweetened beverages

Companies that deal in the trading of goods that come under excise laws must also mandatorily fulfil the excise tax registration process in accordance with the UAE Federal Decree-Law No. (19) of 2022 on Excise Tax.

Excise Tax Registration in UAE

Excise Tax registration in UAE is mandatory for all businesses which stockpile, import, as well as produce excise goods or release them from specially designated zones in the Emirates. Registration for Excise Tax in Dubai, UAE must occur within 30 days after the business opens or conducts excise goods activity or by the effective date of the law, whichever comes earlier. Here is a detailed list of the businesses that must mandatorily register for excise tax in the UAE:

• Import of excise goods into the UAE
• Production of excise goods, where they are released for consumption in UAE
• Stockpiling of excise goods in certain cases* in UAE
• Release of excise goods from specially designated zones

* In certain cases, businesses must register for excise tax in UAE even though they are not producers or importers of excise goods. This also includes stockpilers of excise goods who started their business operations before UAE federal excise tax was introduced as well as issuing excise goods from Designated Zones but not registered for UAE Excise Tax.

Excise Tax Registration: Activities, goods and requirements

There are no special requirements or registration threshold for excise tax. Therefore, businesses involved in any of the mentioned activities must register their account for excise tax. Excise Tax in UAE is applied on the following goods:

• Carbonated drinks (all aerated beverages except unflavored aerated water)
• Energy drinks*
• Tobacco & tobacco products
• Electronic smoking devices/tools (e-cigarettes, vapes, etc.)
• Liquids present in smoking devices/tools
• Artificially sweetened drinks

*This includes those beverages that are marketed or sold as energy drinks, and which contain stimulant substances providing mental & physical stimulation.

How to register for excise tax in UAE?

It is advisable that businesses reach out to reliable tax agents like Shuraa Tax Consultants for Excise Tax registration services in Dubai. They will guide you through the entire process efficiently and also make sure that no errors are made. Their knowledge of the compliance of UAE's laws and regulations will ensure that the correct channels are followed.

The first step for excise tax registration in UAE is to create an e-Services account on the EmaraTax portal. Shuraa Tax helps you to create your e-Services account in simple steps:

• Open the registration portal and Signup by creating a username and password
• Email address verification within 24 hours
• Then, you can log in to your e-Services account

After the e-Services account creation on EmaraTax, the next step is to register for Excise Tax

• Click on 'Register for Excise Tax'
• Fill out all the mandatory fields, marked with '*'
• Select 'Submit for Approval' to submit your form

Some excise tax registration services in UAE include late registration penalty payment as well as amending the approved Excise Tax registration form.

To view Late Penalty Payment:

• Sign into the Emara Tax e-service account
• From the Dashboard tab select the taxable person by clicking 'VIEW' tab
• Click on the 'My Payments' button
• In the 'My Outstanding Penalty' window click 'Select and Pay'
• Payment can be done via bank transfer or debit/credit cards

To amend the approved Excise Tax registration form, you can:

• In the excise tax window, click on 'Actions' and then select Amend
• Make all the necessary amendments, then submit the changes
• The amendments are immediately updated

Documents required for excise tax registration

Businesses need to submit the following documents during registration for authenticating your information.

• Passport copy
• Emirates ID
• Trade License
• Bank details of your business (Account number, IBAN, name of bank, account title, etc)

You must also submit any other relevant records that can officiate the company to operate their business activities within the UAE.

Business details required for Excise Tax registration in UAE

• Role for excise tax registration (importer, producer, etc.)
• Details of the excise goods the business trades in
• Details of Customs Authority registration (if applicable)
• Declaration
• TRN for GCC state, if your business registration for excise tax is in another GCC state.

Choose the best excise tax registration services in Dubai

If your UAE business deals in the import, production or stockpiling of excise goods, then Shuraa tax will assist you with end-to-end Excise tax registration in Dubai. Our team of highly qualified tax agents assist you with your excise registration, excise return filing, etc.

Shuraa Tax Accounting & Auditing

Shuraa Tax offers expert services for excise tax registration in Dubai. Our FTA approved tax agents, accountants and financial advisors, work towards assisting, guiding as well as supporting your firm in every possible direction. We help companies take informed decisions on every financial difficulty that they might face related to VAT, excise tax registration, impact assessment as well as any other taxation issue.

Accordingly, Shuraa Tax Accounting & Auditing is the most noticeable brand for tax agents in Dubai. In case you have any doubt, or a query related to excise registration or want to know about our other services, feel free to get in touch with our team.