• Malik, Bur Dubai, UAE

Excise Tax Return Filling

Excise Tax Return Filling Dubai

Excise Tax Return Filing Services in UAE

Business Tax in UAE (BTU) is specialized in Excise Tax Return Filing in UAE, assisting businesses with excisable goods to comply with Federal Tax Authority (FTA) requirements seamlessly. Our experts who are familiar with FTA regulations make sure your product is fully compliant with the latest regulations.

 

This applies whether you are importing, producing, stockpiling, or releasing goods like tobacco products, energy drinks, carbonated drinks, or electronic smoking devices. Get an initial Consultation Today. Submit your Excise Tax Return with our certified tax experts in Dubai, Abu Dhabi and the UAE.

What is Excise Tax in the UAE?

Excise Tax is an indirect tax that was implemented in 2017 on select items which are harmful for health or the environment. It is regulated primarily by the Federal Decree-Law No. 7 of 2017 on Excise Tax and related Cabinet Decisions (such as the Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates, and Calculation Methods). Current Excise Goods and Rates (as per official sources):
  • Tobacco and tobacco products: 100%
  • Energy drinks: 100%
  • Electronic smoking devices and tools: 100%
  • Liquids for electronic smoking devices: 100%
  • Carbonated drinks (excluding sparkling water): 50%
  • Sweetened drinks (excluding sparkling water, carbonated drinks): Calculated by the tiered volumetric model based on total sugar content (including added sugar and sweeteners) per 100 ml (effective updates from 2025/2026).
  • Rates as per litre are as follows (e.g. ranges):
  • High sugar (≥ 8g per 100 ml): AED 1.09/litre approx.
  • Medium Sugar (>= 5g and < 8g per 100 ml): Approx. AED 0.97/L
  • Low Sugar (< 5g per 100ml): AED 0 (exempt in some cases)
  • Note: This sugar-based system has replaced the previous flat 50% rate on carbonated/sweetened drinks.
  • Businesses involved in the import, production, stockpiling, or warehouse-keeping of these goods must register and file returns. There is no registration threshold.

Who Needs Excise Tax Return Filing Services?

Once you are registered for Excise Tax with the FTA, you are required to submit an Excise Tax Return for each tax period (monthly). The following activities carried out by businesses (taxable persons) require registration for Excise Tax and filing of returns:-
  • Import of excise goods into the UAE.
  • Production of excisable goods released for consumption in the UAE
  • Stockpiling of excise goods in UAE (in some cases).
  • Work as a warehouse keeper or person in charge of an excise warehouse or designated zone.
Expert knowledge
Expert knowledge of UAE excise tax laws and FTA procedures
Dedicated Assistance
Dedicated assistance for ongoing compliance and reporting needs

Filing Deadlines and Tax Period

If you file or pay late you are subject to administrative penalties, interest and possible audits. Timely compliance protects your business.
  • Tax Period: Calendar month.
  • Filing Deadline: Once you have registered for Excise Tax, you are required to file your Excise Tax return by the 15th day following the end of each tax period (i.e. if tax period ends 31 July file and pay by 15 August). If the 15th falls on a weekend or public holiday, it’s generally moved to the next working day.
  • Payment: To be paid along with the return submission via the EmaraTax portal.

Step-by-Step Process for Excise Tax Return Filing in UAE

  • Check Registration: We confirm your Registration for Excise Tax. We have experts who will make sure your TRN is active and linked to all the excise goods and categories.
  • Gather and Validate Data: All the data needed is compiled and checked. This covers imports, production, stock movements, sales, exports and deductible transactions. We cross-check everything with supporting documents like customs declarations and invoices to avoid errors.
  • Supporting Declarations (if any, filed): We submit all supporting declarations. This includes EX201 forms, production/import declarations and deductible forms. These feed directly into the main Excise Tax Return.
  • Liability Calculation: We calculate exactly how much tax you owe. Our team applies correct excise tax rates based on declared value or Retail Selling Price (RSP). We also include all allowable deductions, including exports, approved natural loss or destruction.
  • File through EmaraTax Portal: We file your return via EmaraTax portal. We login, review the pre-populated Combined Excise Tax Return, double check every detail and submit it for you.
  • Records for Pay & Retain: We handle the payment and record keeping. We advise you on paying any due tax immediately and help you to keep proper records for audit purposes (usually 5+ years).

Why Choose Business Tax UAE (BTU) for Excise Tax Services?

Ensure your excise tax returns are filed correctly and on time. Our experts help you stay fully compliant while reducing administrative burden, allowing you to focus on your core business operations.
  • FTA Approval Alignment & Expertise: Our team is always updated with latest FTA user guides, decisions and amendments to ensure that each filing is in compliance with the current rules.
  • Filing Error-Free and Timely: We help you avoid penalties through careful data reconciliation, detailed reviews and timely submission.
  • Complete Support: Our experts handle everything from registration, monthly or periodic filings, audits, Voluntary Disclosures to full compliance reviews.
  • Cost effectiveness: We identify legitimate deductions and we help you optimize your excise tax position without any risk.
  • Dedicated Support in Key Emirates: We offer a personalized and reliable service for Dubai, Abu Dhabi, Sharjah & the rest of the Emirates.
  • Proven Performance: We help businesses stay compliant while focusing on growth and operations.

Common Mistakes to Avoid

  • Missing the 15th-day deadline.
  • Incorrect tax calculations or misclassification of goods.
  • Incomplete documentation for deductions or natural loss.
  • Failure to update registration details.
  • Ignoring auto-populated data discrepancies.

Penalties for Non-Compliance

The FTA will impose a fixed administrative penalty for late filing, non-filing or inaccurate returns even if tax has been paid up to date. Interest will also be charged on any outstanding tax. Repeated breaches will be dealt with by FTA in a more severe manner.

Get Started with BTU Today

Business Tax in UAE (BTU) offers smooth Excise Tax Return Filing in UAE. Call us to get the help you need, with an initial consultation and peace of mind.

Excise Tax Return Filing – FAQs

To file an excise tax return, go to the FTA EmaraTax portal, review the pre-filled return (which is based on the previous declaration) and confirm information including imports, production and deductions and submit the return to the FTA with the tax due on time.

Tax period is one calendar month. Returns are due and taxes payable 15th day following the end of each tax period (e.g. for July, by 15th of August). Late penalties and interest apply for late papers.

Excise tax returns are mostly filed on a monthly basis. Registered businesses are required to file tax returns in FTA’s EmaraTax portal for each tax period.

Administrative penalties, interest on unpaid tax, and potential additional assessment and/or legal action for repeat non-compliances. A penalty will be imposed even if the tax has been paid.

Yes. Certain other deductions are available for exported goods, approved natural loss/destruction (using EX203 forms also known as ‘Deductible Excise Tax Form’) and cases approved by FTA, provided correct documentation is available.