VAT Impact on Company Profit in UAE: Key Factors Businesses Must Understand
19-Jan-2026
Excise Tax Registration UAE
Expert excise tax registration services in the UAE,
helping businesses register accurately and
comply with excise tax requirements.
Excise Tax Registration
Let's Start Registration for Excise Tax!
Anyone who plans to conduct business in the UAE that produces, stockpiles or imports excise items must register with the excise tax authority. Companies must register for the Federal Excise Tax UAE within 30 days of their establishment or the law's implementation date, whichever comes first. Until a company is registered for excise tax in the UAE, it cannot engage in any excise product transactions. Even though a company is not a manufacturer or importer of excise items, it may be needed to Excise Tax Registration in UAE. If you started your firm before the establishment of the UAE federal excise tax, you are a stockpiler of excise items. The third scenario is if you're selling excise items out of a Designated Zone but aren't registered for UAE Excise Tax. Reyson Badger is one of the UAE's major Accounting and Auditing Service providers, providing streamlined Excise tax registration services
Businesses that import, produce, stockpile, or release excise goods from a UAE designated zone are required to register for excise tax. Reyson badger provides the best excise tax services in Dubai, UAE.
Every business that engages in the following activities is responsible for excise tax:
- Excise items that are imported into the UAE.
- Manufacturing excise goods for consumption in the UAE.
- Stockpiling excise items in the UAE.
- Excise products are released from a designated zone.

Excise Tax Registration in UAE
Excise tax is an indirect tax paid on certain commodities known as "excise goods" that are often damaging to human health and the environment. In 2017, the excise tax was implemented across the UAE.
The goal of levying an excise tax in the United Arab Emirates is to discourage the intake of unhealthy and hazardous goods while also raising cash for the government to spend on useful public services.
Businesses must register for excise tax within 30 days of commencing excise-related activities or from the effective date of the Excise Tax Law, whichever is later.
Products that are Registered as Excise Goods
- Carbonated drinks including aerated beverages except for unflavored aerated water
- Energy drinks include beverages that are marketed and sold as energy drinks and contain stimulant substances that provide mental and physical stimulation
- Tobacco and tobacco products
- Electronic smoking devices
- Liquids used in such devices
- Sweetened drinks
Rate of Excise Tax in UAE
As per cabinet decision No.52 of 2019 on Excise Goods, Excise Tax Rates and Methods of Calculating the Excise Price here is the rate of excise tax.
- 50% on carbonated drinks
- 100% on tobacco products
- 100% on energy drinks
- 100% on electronic smoking devices
- 100% on liquids used in such devices and tools
- 50% on any product with added sugar or other sweeteners
Update Excise List and Tax Rates
- 50% on Sweetened drinks
- 100% on Electronic smoking devices and tools
- 100% on liquids used in electronic smoking devices
For whom is the Excise Tax Registration Required?
Businesses that engage in the following activities will be subject to Excise Tax Registration.
- Importing excise goods into the UAE.
- Producing excise goods released for consumption in the UAE.
- Stockpiling excise goods.
- Whoever is responsible for supervising the excise warehouse or specific zone, such as the warehouse keeper.
Exemptions for Excise Tax Registration
There could be a registration requirement exemption for people who don't often import excise items. The person or company must prove that they don't import excise items more than once every six months or four times every twenty-four months in order to be eligible for this exemption. Put another way, they might not have to register for excise tax if they import excise items just once every six months or less often.
Even if a person or company is eligible for this exemption, they can still have to pay excise tax on imported products that are more than the duty-free amount. The highest value of items that may be imported without paying taxes or customs fees is known as the duty-free threshold. The person or company is nonetheless liable for the appropriate excise tax even if the excise goods' value is more than the duty-free level.
Businesses Required to Register for Excise Tax
According to UAE Federal Decree-Law No. 7 of 2017 on Excise Tax, it is the duty of every firm involved in the following to register for excise tax:
- The UAE's import of products subject to excise
- The Process of producing excise goods in the UAE before they are made available for consumption
- The stockpiling of excise goods in the United Arab Emirates
- Any person in charge of managing a defined area or excise storehouse, such as a warehouse keeper
While FTA is prepared to offer a great deal of assistance and direction in this regard, it is the business's role to ensure that all necessary compliance requirements are fulfilled.
Documents Needed for Excise Tax Registration
- The manager, owner, and senior management should all have a copy of their passport
- Emirates ID for the manager, owner, and senior management
- Trade license
- Certificate of Incorporation (where appropriate)
- Customs number provided by the Customs Department (if appropriate)
- Authorized signatory documents
- Articles of Association / Partnership Agreement / Club or Association
- Registration/Law or Decree (where appropriate)
- Bank Account Details:
- Business information includes: -
- The position for which you are enrolling for excise tax (producer, importer, etc).
- Details about the excise items that the company deals in.
- Customs Authority registration (where applicable).
- The TRN if you have registered for excise tax in another GCC state.
Procedures and Steps for Excise Tax Registration
The registration process under the Excise Tax law by the FTA in the UAE is rather complex and calls for an elaborate set of procedures to ensure compliance for businesses involved with excise goods. Here’s a streamlined process:
1. Login to EmaraTax Portal: Access the FTA’s EmaraTax platform using your login credentials or UAE Pass. If you are new, create an account and complete two-factor authentication if required.
2. Initiate the Registration: Once logged in, select the “Excise” tile under the Taxable Person dashboard and click ‘Register’ to start the application.
3. Complete Application Sections: The application is divided into sections:
- Entity Details: Provide information on your business type.
- Identification and License Details: Enter trade license information.
- Business Activities and Owners: List all business activities and owners.
- Branch Information: Add branch details if applicable.
- Contact Details: Provide the main business address.
- Bank Details: Optional at registration but must match the entity name if added.
4. Excise Goods Information: Identify the excise goods dealt with and the date excisable business commenced. You can apply for relief or register as an additional role
5. Additional and Customs Details: If available, please provide GCC import details and customs registration numbers for improved efficiency in importing and exporting.
6. Authorized signatory: Appoint a person authorized to deal in excise matters, with accompanying authorization documents if necessary.
7. Review and Declaration: Verify all information, declare accuracy, and formally submit the application.
8. Post-Submission: After submission, a Reference Number is generated. The FTA may request further details, and you will receive notifications regarding the application’s status.
This step-by-step ensures businesses remain compliant and fulfill all excise tax obligations accurately.
Deadline for ExciseTax Registration
Excise Tax Penalties
| Description of violation | Administrative penalty (in AED) |
| The company's or taxable person's failure to show tax-inclusive pricing. | 15,000AED |
| Noncompliance with the regulations and policies controlling the transportation of excise goods in designated zones. | AED 50,000 or 50% of any unpaid taxes on the products resulting from a violation will be the penalty, whichever is higher. |
| Failure to provide the authority with price lists for the excise goods that the taxable person manufactures, imports, or sells |
|
Reyson Badger for Excise Tax Registration Services in UAE
Reyson Badger will assess your firm to see whether you need to register for tax and will make the necessary decision. We have a team of qualified tax professionals in the UAE who can help you with excise tax and other tax accounting services. They have significant experience in a variety of sectors. Reyson Badger tax experts will assist you throughout the process to ensure that you abide by the law. They will assist you in submitting all of the essential documents for the tax registration process and will relieve you of your concerns, and can also guide you through the Excise Tax Deregistration in UAE process if your business no longer meets the criteria.
Aside from excise tax registration services in Dubai and the UAE, Reyson Badger also provides CFO, Auditing, Accounting & Bookkeeping, Accounting Softwares, Due Diligence, and other professional services.
Feel free to contact us. Our team of tax consultants will give you a one-hour free consultation…!!!
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