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How Excise Tax Registration and Compliance works in UAE
Excise tax deregistration, registration update, and product re-registration each require separate EmaraTax applications. Submit the correct form for each action. Filing the wrong form delays the process and risks an FTA penalty for late registration. Sugar content per 100ml determines the tax rate under FTA Public Clarification EXTP012. The high sugar category at ≥8g per 100ml pays AED 1.09 per litre, the moderate sugar category at 5 to 7.9g per 100ml pays AED 0.79 per litre, and products below 5g per 100ml fall into the zero rated category.
The default classification rule applies to drinks using artificial sweeteners like aspartame, sucralose, saccharin, or stevia with no sugar exemption granted. An accredited laboratory report from a MOIAT accredited laboratory under the Ministry of Industry and Advanced Technology is required before classification submission. GIBAN payment method is the only accepted channel for excise tax payment. Complete a contractual review with suppliers before transitional compliance requirements take effect. An excise compliance calendar and consistent record obligation coverage determine pass or fail on any excise tax health check.
Our Services
Excise tax services Assurance Corps delivers in UAE
Excise tax registration and deregistration
Excise tax registration UAE covers importer registration, stockpiler registration, and producer registration through FTA EmaraTax registration. We prepare trade licence, MOA documentation, and authorised signatory details for your excise goods registration. There is no revenue threshold to qualify, making the registration window apply from day one of any taxable activity. Missing it carries an FTA administrative penalty AED 10,000. We also handle registration amendment, registration effective date confirmation, excise tax deregistration, and deregistration conditions assessment.
Warehouse keeper and designated zone registration
Warehouse keeper registration UAE and designated zone registration apply to businesses operating in JAFZA designated zone, DAFZA, DMCC, and Jebel Ali Free Zone. We structure your excise suspension arrangement to keep goods under duty suspension inside the FTA designated zone. Our team manages warehouse keeper obligations, release from designated zone procedures, and goods in transit documentation. Understanding excise tax on import vs designated zone release prevents costly misclassification. We also secure your warehouse keeper licence and free zone excise compliance position.
Excise tax return preparation and FTA submission
Excise tax return UAE filing falls due on the 15th day of following month for each excise return period. We manage excise tax return preparation, EmaraTax portal submission, opening stock declaration, and closing stock declaration for every period. Each return confirms quantity declared, taxable value, and excise rate applied with full return accuracy. We maintain a separate compliance calendar from VAT to avoid missed deadlines. Return amendment and late filing penalty defence are included when prior periods need correction.
FTA Audit Support and Dispute Representation
An FTA audit UAE requires organised audit documentation, verified financial records for audit, and full 5 year records retention under UAE law. We provide excise tax audit defence, manage every FTA query response, and hold power of attorney for FTA formal representation. Our tax agent authority during audit covers FTA inspection attendance and audit response preparation. We file reconsideration requests and FTA objection submissions within the objection period. Penal measure defence and tax dispute resolution follow the IESBA Code of Ethics throughout.
Why UAE Businesses choose an FTA Registered Tax Agency for Excise Compliance
FTA Tax Agency status under Tax Agency Number TAN 30019921 means the FTA holds Assurance Corps directly accountable during any FTA inspection. Muhammad Owais Abdul Razzaq carries Tax Agent Accreditation Number TAAN 20065132 and holds ACCA, ICAP, and chartered accountant UAE credentials with 15 years UAE market experience. Registered with the Ministry of Economy and affiliated with the Emirates Association for Accountants and Auditors under Ministerial Resolution No. 227 and Ministry of Community Development standards, our team also holds ACFE and IFA affiliations.
Affiliations
LOCATION WE SERVE
Areas We Serve in all over UAE
Dubai
Abu Dhabi
Sharjah
Ajman
Umm Al Quwain
Ras Al Khaimah
Fujairah
UAE AUDIT & TAX AGENCY FAQS
Frequently Asked Questions
Which products are subject to excise tax in UAE?
Tobacco and tobacco products, energy drinks, electronic smoking devices and tools, liquids used in electronic smoking devices, carbonated drinks excluding sparkling water, and sweetened drinks are all excisable goods UAE under Federal Decree Law No. 7 of 2017.
Who needs to register for excise tax in UAE?
Any importer of excise goods, producer of excise goods, stockpiler of excise goods, warehouse keeper excise UAE, or business handling release from designated zone must complete FTA mandatory registration before touching stock. There is no registration threshold UAE exercise.
What is the new tiered excise tax rate for sweetened drinks from 2026?
From 1 January 2026 under Cabinet Decision No. 99 of 2025, AED 1.09 per litre applies at ≥8g sugar, AED 0.79 per litre at 5 to 7.9g sugar and zero rated applies below 5g or for artificial sweeteners.
What happens if I don't submit a MOIAT laboratory report for my products?
The FTA default classification rule assigns the default high sugar classification at AED 1.09 per litre. Only a valid MOIAT laboratory report from an MOIAT accredited laboratory provides sugar content verification to qualify for a lower category.
When is the excise tax return due each month?
The excise tax return deadline falls on the 15th day following tax period end. Payment via GIBAN payment excise through Emara Tax is due the same day. Missing it triggers a late filing penalty.
Get your Excise Tax Compliance FTA Registered Tax Agency Dubai
Book a no obligation consultation with Assurance Corps, an FTA registered tax agency UAE, for a free excise compliance assessment covering FTA registration status review, product classification review, and 2026 reform impact assessment. Receive a written scope summary 24 hours after your excise tax consultation UAE via WhatsApp consultation, phone consultation, or Dubai office consultation with a confirmed filing timeline assessment.