Excise Tax Registration

Let's Start Registration for Excise Tax!

If you don't complete your Excise Tax Registration in UAE on the FTA EmaraTax portal within the required time, your business can face fines and delays in moving excise goods. 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, so you don't waste days figuring out the FTA e-portal yourself.

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.

Quick Guide: Excise Tax Registration in UAE

Excise Tax Registration in UAE is done online through the Federal Tax Authority (FTA) EmaraTax portal and needs to be completed before you import, produce, stockpile, transfer or release excise goods.

If you want us to handle this from start to finish, you can share your basic company documents and we’ll complete the FTA application for you.

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, and the FTA expects your business to be registered before you move any excise items.

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, so if you're already importing or producing excise goods, we recommend you don't wait to start your Excise Tax Registration in UAE.

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

Who should register for excise tax?

You must register for excise tax if your business is involved with excise goods at any point before they reach consumers, otherwise you risk FTA penalties and blocked movements of your stock.

• 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.
• Transferring excise goods between warehouses or from a designated zone when you’re the taxable person responsible for that movement.

If you're unsure whether a specific transfer or role makes you a registrant, we can review your flows and tell you clearly if the FTA expects you to register.

What business details are required for excise tax registration?

Excise Tax Registration in UAE asks for specific business details similar to an EX101-style application, and if you miss any of these, your application can be delayed or queried by the FTA.

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

You’ll need to upload clear copies of specific documents on the FTA e-portal, and if any of these are missing or expired, your Excise Tax Registration in UAE can be put on hold.

• Copy of passport for the manager, owner, and senior management.
• 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 (POA, board resolution, or equivalent).
• Articles of Association / Partnership Agreement / Club or Association documents.
• Registration/Law or Decree (where appropriate).
• Bank account details in the company name.
• Any existing TRN if you have registered for excise tax in another GCC state.

On top of these documents, you’ll also need the business details listed in the section above (excise roles, goods, customs registration and contact details), and we can prepare a full checklist for you so nothing is missed.

Procedures and Steps for Excise Tax Registration   

Excise Tax Registration in UAE is completed online through the FTA EmaraTax e-portal, and if you skip any step in the application flow your registration can be delayed or rejected.

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 (EX101-style flow) The online form follows a flow similar to the Excise Tax – Getting Started Guide and the excise registration form often referred to as EX101 in guidance.

About the applicant

This section captures who you are as the applicant, and if you enter this wrongly you might get the wrong excise role or delays in approval.

• Legal name and trade name of the entity.
• Legal form (LLC, PJSC, branch, etc.).
• Excise role(s): producer, importer, stockpiler, warehouse keeper, or more than one.

Applicant's contact details

Here you provide your main address and contact channels, and wrong details here mean you might miss important FTA messages.

• Registered office and business address in UAE.
• Email address and mobile/landline number for excise correspondence.
• Branch details if you operate from multiple locations.

Declaration

At the end you confirm that all data is correct, and if this declaration is false the FTA can impose penalties or re-open your registration.

Checklist for completion

Before you submit, you should run through a checklist so your registration doesn't bounce back for corrections:

• All passports and Emirates IDs are clear and in date.
• Trade licence and customs numbers match the entries in the form.
• Excise goods and activities are correctly selected.
• Authorised signatory documents are attached.

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 control of 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 through the FTA e-portal.

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, so you need to monitor the portal and your email.

If you'd prefer not to deal with the EmaraTax steps yourself, we can complete the full online form on your behalf so you reduce the chance of errors and FTA follow-up.

Excise Tax Registration in Dubai

Excise Tax Registration in Dubai follows the same UAE federal rules, because all registrations go through the Federal Tax Authority's EmaraTax portal and not through a separate Dubai department.

If your business is based in Dubai or JLT and deals in excise goods, you still need to register on the FTA system, and if you don't, you can face the same AED 20,000 late registration penalty and restrictions on moving your goods.

Our Dubai-based team can meet you or speak with you directly, collect your documents, and submit the excise registration on your behalf so you don't spend time figuring out the online forms.

Deadline for ExciseTax Registration

You must complete your Excise Tax Registration in UAE within 30 days from starting excise-related activities or from the effective date of the Excise Tax Law, and if you miss this window the FTA can apply a fixed late registration penalty of AED 20,000.
On top of the late registration penalty, other violations linked to how you price and move excise goods can lead to further fines, so it's important your registration and operations are aligned from day one.  

Excise Tax Penalties     

We help you register correctly and on time so you avoid these penalties and don't have to defend avoidable breaches with the FTA.

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, so you don't guess your registration obligations and risk an AED 20,000 late registration penalty. 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…!!! You can call us from anywhere across Dubai and the UAE. and we'll tell you exactly what you need for your Excise Tax Registration in UAE before you log in to the FTA portal.