Excise tax registration in Dubai and the UAE is mandatory for businesses producing, importing, stockpiling, or releasing excise goods—such as tobacco, energy drinks, and carbonated beverages. Registration ensures compliance with the Federal Tax Authority (FTA) and allows for lawful handling and transaction of excisable products.
Who Needs to Register
- Producers, importers, warehouse keepers, and stockpilers of designated excise goods
- Businesses releasing excise goods from a designated zone
- Companies intending to trade in excise goods before commencing these activities.
How to Register
- Registration is completed via the EmaraTax platform, the FTA’s official online portal.
- Businesses must create an account, fill out the excise tax registration application, and submit all required documents electronically.
Comprehensive Review of Excise Compliance
An excise tax audit helps businesses ensure they fully comply with UAE excise regulations by thoroughly reviewing their tax records, declarations, and reporting practices.
Verification of Excise Product Categories
Identify whether the goods manufactured, imported, or sold fall under excise-taxable categories such as tobacco, carbonated drinks, energy drinks, e-cigarettes, and sweetened beverages.
Assessment of Documentation Accuracy
Audit involves checking invoices, import documents, stock records, and tax returns to ensure all details match the requirements of the Federal Tax Authority (FTA).
Evaluation of Tax Calculations
Ensure excise tax calculations are accurate based on product type, quantity, and applicable tax rates.
Compliance Gap Identification
Highlight errors, reporting gaps, or missed liabilities that may lead to penalties and recommend corrective measures.
Preparation for FTA Inspections
Ensure your business is fully prepared and compliant for possible FTA audits or investigations.
Professional Audit Report
Receive a detailed audit report outlining discrepancies, recommended improvements, and necessary rectifications.
Understanding Excise Tax Rules
Guidance on excise tax laws, taxable products, applicable rates, and compliance obligations under UAE regulations.
Business Eligibility Assessment
Evaluate whether your business activities fall within the scope of excise taxation, ensuring clarity and preventing unintended non-compliance.
Cost & Impact Analysis
Understand how excise tax will affect pricing, supply chain operations, and profit margins.
Record-Keeping Guidance
Learn how to maintain proper documentation, stock records, and transaction logs required by the FTA.
Risk Identification & Mitigation
Identify compliance risks and receive solutions to minimize exposure to penalties.
Tailored Advisory for Your Business
Receive customized excise tax strategies suitable for your industry and operations.
Determining Tax Registration Requirement
Identify whether your business must register based on activities like importing, producing, or storing excisable goods.
Preparation of Required Documents
Gather essential documents including trade license, product details, financial records, and warehouse information needed for registration.
FTA Portal Registration
Complete the excise tax registration through the Federal Tax Authority’s online portal.
Verification of Excisable Goods
Ensure accurate classification of goods as excisable to avoid incorrect filing or penalties.
TIN & Excise Account Setup
Establish your excise tax account and receive your Tax Registration Number (TRN) for excise purposes.
Compliance Review Before Approval
Ensure all details are accurate and complete to avoid delays in the verification and approval process.
Preparation of Periodic Excise Tax Returns
Assist with timely submission of monthly or quarterly excise tax returns as required by the FTA.
Accurate Calculation of Payable Tax
Ensure correct computation of excise tax based on production, import, or stock release quantities.
Stock Movement Reconciliation
Match stock records with tax declarations to ensure accuracy and avoid discrepancies.
Verification of Imported & Produced Goods
Confirm quantities and product classifications to ensure correct tax filing.
Submission Through FTA Portal
File excise tax returns through the online system on time to avoid penalties.
Record Maintenance for Compliance
Ensure proper documentation and return filing records are maintained for future FTA audits.
Ongoing Advisory
Receive continuous guidance on changes in excise tax laws and compliance requirements.
Required Documents
- Valid trade license
- Passport and Emirates ID of owners/authorized signatories
- Business contact details
- Bank account (IBAN)
- Customs code (if importing or exporting excise goods)
- Details and nature of excise activities, including product list and warehouse details
- Lease agreements and floor plans for warehouse facilities (if applicable)
- Any other official documentation authorizing business operations in the UAE.
Process Steps
- Login or register on EmaraTax portal
- Go to Taxable Person Dashboard and select Excise Tax Registration
- Fill out and upload the required information and supporting documents
- Review and submit the application.
- The FTA reviews the submission and may request clarifications
- Approval is typically received within 20 business days.
Obligations After Registration
- File monthly excise tax returns and pay taxes due by the 15th of the following month
- Maintain transaction and inventory records as per FTA requirements.
Penalties for Non-Compliance
Failure to register, file returns, or pay due tax can lead to substantial penalties and fines from the FTA.
Excise tax registration is a key compliance requirement for businesses dealing in excise goods, allowing operations to proceed lawfully and protecting against tax-related risks and penalties.
