The UAE introduced Excise Tax in 2017 to discourage consumption of harmful goods. It applies to tobacco, energy drinks, sugary beverages, and electronic smoking devices. Businesses dealing with these products must register with the Federal Tax Authority (FTA) and file regular returns.

At ICT, we provide Excise Tax training and consultancy to help businesses stay compliant with UAE tax laws.

Who Needs Excise Tax Registration in the UAE?

Mandatory Registration

✔️ Producers & Importers of excisable goods
✔️ Stockpilers (warehouses storing taxable products)
✔️ Businesses with annual excisable goods turnover exceeding AED 1 million

⚠️ Deadline: Registration is required within 30 days of becoming liable.

Step-by-Step Excise Tax Registration Process

1. Prepare Required Documents
   • Trade license copy
   • Customs registration details (if importing)
   • Passport/Emirates ID of owner/manager
   • Product details (HS codes & quantities)

2. Submit Application via FTA Portal
3. Log in to FTA EmaraTax
4. Select “Excise Tax Registration”
5. Enter business & product information
6. Upload documents and pay AED 1,000 fee
7. Receive Excise Tax Registration Number (ETRN)

• Approval typically takes 5-7 working days
• Once registered, you can produce/import excisable goods legally

Excise Tax Return Filing Process

1. Filing Frequency & Deadlines

📅 Monthly Returns – Due by the 15th of the following month

2. Required Information for Filing

• Quantity of goods produced, imported, or released from designated zones
• Applicable tax rates:

• 100% on tobacco & electronic smoking devices
• 50% on sugary drinks & energy drinks

3. Submit Return via EmaraTax
   1. Log in to your FTA account
   2. Select “Excise Tax Return”
   3. Enter transaction details
   4. Calculate & pay tax due

Excise Tax Penalties for Non-Compliance

ICT’s Excise Tax Training Programs

Our expert-led courses cover:
✅ UAE Excise Tax Law & Compliance
✅ FTA Return Filing Procedures
✅ Audit Preparedness & Dispute Resolution

🔗 Enroll Now: ICT Tax Courses

Pro Tips for Excise Tax Compliance

1. 1. Maintain detailed production/import records
   2. Use FTA-approved accounting software
   Conduct internal audits quarterly
   4.Seek professional advice for complex cases

Final Thoughts

Excise Tax compliance is critical for businesses dealing with taxable goods in the UAE. Proper registration and timely filing prevent heavy penalties.

📞 Need expert assistance? Contact ICT Tax Consultants today!