Excise Tax Services in the UAE

Excise Tax applies to specific goods considered harmful to health or the environment. If you import, produce or stockpile these goods in the UAE, you must register for Excise Tax with the Federal Tax Authority (FTA), charge the correct rate and file monthly returns. Safeway handles Excise Tax registration, returns and stock reporting.

Excisable products and rates

• Tobacco and tobacco products — 100%
• Electronic smoking devices and the liquids used in them — 100%
• Energy drinks — 100%
• Carbonated drinks — 50%
• Sweetened drinks — 50%

Who must register for Excise Tax

• Importers of excise goods into the UAE
• Producers and manufacturers of excise goods
• Businesses that stockpile excise goods
• Warehouse keepers operating designated zones for excise goods

Compliance obligations

Registered businesses file Excise Tax returns monthly, maintain detailed stock records, and may operate within designated zones where tax is suspended until goods are released for consumption. The rules on price declarations and stock movements are detailed, and errors are costly.

How Safeway helps

• Excise Tax registration on EmaraTax
• Monthly return preparation and filing
• Stock and designated zone reporting
• Guidance on price declarations and product classification

Frequently asked questions

What products are subject to Excise Tax in the UAE?

Tobacco and tobacco products, electronic smoking devices and their liquids, and energy drinks at 100%, and carbonated and sweetened drinks at 50%.

How often are Excise Tax returns filed?

Monthly. Registered businesses must also keep detailed records of stock and movements.

Who needs to register for Excise Tax?

Importers, producers and stockpilers of excise goods, and warehouse keepers of designated zones.

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