• Malik, Bur Dubai, UAE

Excise Tax Registration

Excise Tax Registration

Excise Tax Registration Services in UAE

Any Person who imports, produces, stockpiles (where tax has not already been paid), or releases Excise Goods from a Designated Zone in the UAE has to register for Excise Tax with the Federal Tax Authority (FTA). There is no minimum threshold. The registration has to be carried out online via the official EmaraTax portal and must be completed on time if penalties are to be avoided. At BUSINESS TAX IN UAE (BTU), we carry out the entire Excise Tax registration procedure for both mainland and free zone companies. This involves:
  • Checking whether the company is eligible,
  • Preparing the necessary documents,
  • Submitting the application on EmaraTax,
  • Keeping in contact with the FTA, and
  • Providing you with advice on what to do once you have been issued your Tax Registration Number (TRN).

What Is Excise Tax in the UAE?

The Excise Tax is a tax imposed by the federal government on certain goods that may be harmful to health or the environment. It is regulated by Federal Decree-Law No. 7 of 2017 on Excise Tax (as amended) and is managed by the Federal Tax Authority. The current rates (which come into effect on 1 January 2026 under Cabinet Decision No. 197 of 2025):
  • Tobacco and tobacco products: 100% of the Excise Price
  • Electronic smoking devices and tools: 100%
  • Liquids used in electronic smoking devices: 100%
  • Energy drinks: 100%
  • Sweetened drinks:
  • 8 grams or more of sugar or sweeteners per 100 ml → AED 1.09 per litre
  • 5 grams or more but less than 8 grams per 100 ml → AED 0.79 per litre
  • Less than 5 grams or only artificial sweeteners → AED 0 per litre
  • Please note: The separate “carbonated drinks” category no longer exists. These products are considered in the category of “sweetened drinks” and are taxed according to their sugar content.
  • Excise Tax is accounted for and becomes payable on import, production, release from a Designated Zone, or stockpiling (as applicable). VAT is then calculated on the Excise-inclusive price. In practice, Excise is generally settled first (or alongside via declarations and customs processes), after which VAT is applied on the higher base. Monthly returns must be submitted by the 15th of the following month through EmaraTax.

Required Documents for Excise Tax Registration in UAE

Typical documents requested by the FTA include:
  • Valid Trade Licence / Business Licence
  • Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if applicable)
  • Emirates ID and Passport of the authorized signatory
  • Proof of authorisation (Power of Attorney or board resolution)
  • Official letter on company letterhead (signed and stamped) stating the nature of the activity (import, production, stockpiling, or release from Designated Zone) and the start date
  • Bank letter confirming account details
  • Supporting documents such as invoices, purchase orders, contracts, or customs records (as relevant)
  • Any other documents the FTA may request
  • To ensure that your application is less likely to be delayed, we prepare a complete, accurate file.

Who Must Register for Excise Tax?

You must register if you (or your business) do any of the following in the course of business:

 

Import Excise Goods into the UAE

 

Produce Excise Goods in the UAE for release into the local market

 

Release Excise Goods from a Designated Zone

 

Stockpile Excise Goods (where tax has not already been paid) for business purposes

 

There is no registration threshold. Even a single taxable activity can create the obligation. However, the FTA might grant an exception in limited cases (for instance, if you do not regularly import Excise Goods and can prove this). The deadline for applying is 30 days from the end of the month in which you carried out or intended to carry out the activity, with the effective registration date generally being the first day of that month. According to Cabinet Decision No. 40 of 2017 (as amended most recently by Cabinet Decision No. 129 of 2025), the penalty for failing to submit the registration application within the timeframe by the taxable person is AED 10,000.

Our Excise Tax Registration Services in Dubai

At BUSINESS TAX IN UAE (BTU), we offer professional services for Excise Tax registration with the Federal Tax Authority (FTA) for both mainland and free zone entities in the UAE. The complete Excise Tax registration service consists of the following:
  • A thorough eligibility check to determine if your business needs registration
  • Preparation of all necessary documents
  • EmaraTax account creation/management
  • Proper submission of the Excise Tax registration application through the EmaraTax portal
  • Ongoing follow-ups and liaising with the FTA until issuance of your TRN number
  • Post-registration guidelines regarding monthly submissions, payment, record-keeping and, if applicable, registration of Excise Goods
  • We will manage the whole procedure professionally to ensure your Excise Tax registration is completed properly and on time. We also help you avoid the AED 10,000 fine and be in compliance from the first day of your operation.
  • No matter whether you import, manufacture, accumulate, or distribute Excise Goods out of Designated Zones, BTU will make the whole process easy, clear, and compliant.

Official processing time frame (from FTA):

  • The time to submit the form will be approximately 45 minutes.
  • FTA will take a maximum of 20 business days after receiving the fully completed form.
  • Registration at FTA is free of charge. Our professional fee includes preparation, submission, and follow-ups.

Why Choose BUSINESS TAX IN UAE (BTU) for Excise Tax Registration in Dubai?

  • Eligibility verification before you start
  • Detailed document checklist and preparation
  • Correct EmaraTax submission and monitoring of your application process
  • Support for both mainland and free zone businesses
  • Advice on designated zones, warehouse keeper registration if needed, and monthly reporting
  • Help avoiding mistakes that can cause delays in application approval and a late registration fine of AED 10,000.
  • We make it easy for you to understand all aspects of the process.

After Registration – What Comes Next?

Upon registration approval, you will get your Excise Tax Registration Number. Then you need to:
  • Submit monthly Excise Tax returns before the 15th day of the next month
  • Make all necessary payments on time
  • Keep appropriate records
  • Notify the FTA about any change within 30 days
  • Register specific Excise Goods if needed
  • We can also assist with ongoing compliance, return filing, and deregistration if your company is no longer liable for Excise Tax.

Ready to Register for Excise Tax?

Get in touch with BUSINESS TAX IN UAE (BTU) in Dubai today and ask for an eligibility check together with a document checklist. We assist businesses all over the UAE in completing their Excise Tax registration accurately and on time with the Federal Tax Authority.

Frequently Asked Questions (FAQ)

No. Unlike VAT, there is no threshold for Excise Tax registration in the UAE.

Once the documents are ready, the submission process takes around 45 minutes. The FTA decision is typically made within 20 business days.

 

You must pay an AED 10,000 administrative penalty. If you have already carried out taxable activities, you may also face tax and more penalties.

 

Yes, via EmaraTax. Many businesses choose to obtain professional assistance in order to prevent mistakes, incomplete documents, or missed deadlines.

 

 

Yes. If such companies conduct any of the taxable activities mentioned above, they are required to register.

Tobacco and all products containing tobacco, electronic smoking devices and their accessories, the liquids used in such devices, energy drinks, and sweetened drinks (with rates depending on the sugar content starting from 1 January 2026).