Our Core Excise Tax Service Offerings
We simplify the entire Excise Tax lifecycle for your business, ensuring every taxable activity is correctly managed.
1. Mandatory Excise Tax Registration & TRN Acquisition
Compliance begins with timely and accurate registration. We ensure you meet the necessary deadlines and requirements.
Registration Assessment
Determining if your activities (Production, Import, Designated Zone Release, Stockpiling) mandate registration.
TRN Application
Preparing and submitting the complete application to secure your Tax Registration Number (TRN).
Warehouse Keeper Registration
Assisting entities that operate special storage areas (Designated Zones) to secure approval and registration as a Warehouse Keeper.
Exception Review
Advising on circumstances where your business may be exempted from mandatory registration, such as for non-regular importers.
2. Excise Tax Calculation & Return Filing
Accurate calculation is crucial as the tax rates and specific tax amounts are set by the UAE Cabinet.
Taxable Activity Review
Identifying the correct Tax Calculation Date (the date of Import, the date of Stockpiling, or the date of release for consumption) for all transactions.
Excise Price Determination
Advising on the correct method of calculating the taxable value, especially where the tax rate is a percentage of that price.
Return Preparation
Compiling, verifying, and submitting the periodic Tax Return to the FTA by the specified deadline.
Settlement Management
Ensuring the correct Payable Tax is settled on time, mitigating late payment penalties.
3. Designated Zone (DZ) & Cross-Border Compliance
Operating within a Designated Zone (free zones) presents unique challenges, as these zones are generally treated as being outside the country for tax purposes.
DZ Operational Control
Establishing procedures to manage the movement of Excise Goods into, out of, and between Designated Zones.
Transfer Compliance
Ensuring compliance protocols are met for the tax-free Transfer of Excise Goods from one Designated Zone to another.
Release Management
Proper declaration and payment of tax upon the Release of Excise Goods from a Designated Zone for local consumption, as this is a specific taxable activity.
4. Stock Reconciliation, Deductions, and Refunds
We help you manage inventory and legitimately reduce your tax liability through deductions and refunds.
Record-Keeping Systems
Establishing the detailed records required (stock levels, imported, produced, and exported goods) to ensure audit readiness.
Deductible Tax Claims
Advising on maximising your deductible tax, including tax paid on exported Excise Goods and tax paid on goods that are used as components in the production of other Excise Goods.
Refund Applications
Preparing and submitting claims for any Excess Refundable Tax carried forward over time, and for special cases such as foreign governments and businesses registered in other GCC implementing states.
5. Risk Mitigation & Audit Defense
Protecting your business from enforcement action is paramount, as non-compliance can trigger significant statutory penalties.
Penalty Avoidance
Proactive guidance to prevent common violations, such as the mandatory requirement to include tax in all advertised prices.
Voluntary Disclosure
Assisting in the preparation and submission of a Voluntary Disclosure to the FTA to correct errors or omissions in previous returns before an audit is initiated, helping mitigate potential fines.
Tax Audit Support
Comprehensive support during FTA Tax Audits, managing information requests, and defending your position against preliminary assessments.
Statute of Limitation Guidance
Advising on the time limits for the FTA to conduct an audit (generally five years, but extended for cases of Tax Evasion or failure to register).
Secure Your Excise Tax Compliance
Don't leave your compliance to chance. The specific rules for production, importing, Designated Zones, and stock handling require specialist knowledge to prevent costly mistakes and penalties.
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FAQs
Have questions about how we work or the services we offer? Here are answers to some of the most common queries to help you get started.
- Any person who imports Excise Goods into the UAE.
- Any person who produces Excise Goods in the UAE.
- Any person who stockpiles Excise Goods (holding goods where Excise Tax was not previously paid).
- Any person who is responsible for the release of Excise Goods from a Designated Zone for consumption in the mainland UAE.
- The main categories include:
- Tobacco and Tobacco Products: Cigarettes, cigars, shisha and similar products (typically taxed at 100%).
- Energy Drinks: Products containing caffeine, taurine or similar ingredients marketed as energy-enhancing (typically taxed at 100%).
- Carbonated Beverages: Any gas-added soft drink, excluding unflavored sparkling water (historically taxed; now treated under the sweetened drinks model based on sugar content).
- Sweetened Drinks: These include beverages with added sugar or other sweeteners that are intended for consumption as a drink. From 1 January 2026, excise tax on sweetened drinks will be based on their total sugar and sweetener content per 100 ml rather than a fixed percentage:
- High-sugar drinks (≥ 8 g per 100 ml) will be subject to the highest tax per litre.
- Moderate-sugar drinks (≥ 5 g and < 8 g per 100 ml) will be taxed at a mid-level per litre.
- Low-sugar drinks (< 5 g per 100 ml) will attract 0 AED per litre.
- Drinks containing only artificial sweeteners will also be exempt.
This new tiered model replaces the previous flat rate and encourages healthier formulations and product choices while ensuring compliance with the updated UAE excise tax regime.
The FTA requires the filing of a Tax Return on a monthly basis. The return and the associated tax payment must be submitted no later than the 15th day of the month following the end of the Tax Period.
- Generally, yes, unless the goods are stored in a specific, FTA-approved location.
- The status of a Free Zone (customs area) alone does not grant Excise Tax deferral.
- Excise Tax is suspended (deferred) only when the Excise Goods are secured within an area that has been formally registered with the FTA as a Designated Zone (DZ) and is managed by an approved Warehouse Keeper.
- The tax becomes immediately due upon the release of the goods from the DZ for consumption in the UAE mainland, or if the goods are consumed within the DZ.