Excise Tax Registration Services
Registered Tax Agent Regulated by the FTA (Federal Tax Authority)
Excise Tax Registration Services in the UAE
Accurate, Timely FTA Registration for Businesses Handling Excisable Goods
Since Federal Decree-Law No. 7 of 2017, businesses dealing in excisable goods must register, file returns, and maintain records with the FTA.
Our excise tax registration services cover:
- Eligibility assessment and activity classification
- Document preparation and EmaraTax submission
- FTA follow-up through to TRN issuance
Farahat & Co. is a registered FTA tax agent providing complete excise tax registration support across the UAE.
Speak to an Excise Tax Expert
Who Must Register for Excise Tax?
UAE law applies no minimum threshold for excise tax. A single excisable transaction is enough to trigger the registration requirement.
Businesses required to register include:
- Importers of excise goods
- Producers and manufacturers
- Stockpilers holding excess inventory
- Wholesalers and distributors of excise goods
- Warehouse keepers operating excise warehouses
- Retailers of excise goods, in certain circumstances
- Individuals importing excise goods beyond the permitted personal limit
Entities generally not required to register:
- End consumers using excise goods for personal consumption
- Retailers selling already-taxed goods who do not import or hold stock
- Logistics and transport companies with no ownership of the goods
Limited exceptions may apply to businesses with genuinely infrequent involvement, such as fewer than four import transactions within 24 months.
Documents Required for Excise Tax Registration
Businesses must submit a defined set of documents through the EmaraTax portal to confirm their legal status and excise activities.
Mandatory Documents:
- Trade licence or business licence
- Certificate of Incorporation, where applicable
- Emirates ID and passport of the authorised signatory
- Proof of signatory authorisation, such as a power of attorney
- A formal letter on company letterhead confirming the excise activity and its commencement date
- Bank letter confirming the registrant’s account details
Supporting Documents (Case Dependent)
- Articles of Association or Partnership Agreement
- Details of the specific excise goods involved
- Customs registration information, for importers
- Warehouse details, for warehouse keepers
Submitting a complete document set from the outset reduces the risk of delays or FTA queries during review.
Step-by-Step Excise Tax Registration Process
Registration is completed entirely through the FTA’s EmaraTax portal.
Step 1: Create Your EmaraTax Account
Register and log in to access your dashboard.
Step 2: Set Up a Taxable Person Profile
Create a new profile if one does not already exist.
Step 3: Select Excise Tax Registration
Choose the excise tax registration option from your dashboard.
Step 4: Complete the Registration Form
- Enter your business details
- Upload all required documents
- Specify the excisable goods and activities involved
Step 5: Submit and Track Your Application
Submit the application and retain your reference number for tracking.
Step 6: Await FTA Decision
The FTA will approve the application, request further information, or decline it. Once approved, your Tax Registration Number is issued.
Excise Tax Registration Deadlines and Timing Rules
Excise tax registration timing follows clear rules set by the FTA, and missing them results in penalties.
General Timing Rules
- Registration is required as soon as a business intends to engage in import, production, stockpiling, or release of excise goods from a designated zone
- Registration must be completed within 30 days of the end of the month in which the activity began or was intended to begin
- Once approved, registration takes effect from the first day of the month in which the activity began, not the approval date
Worked Example
A business first imports excise goods on 10 April. It must register by 30 May, but the registration takes effect retroactively from 1 April.
FTA Processing Time
Once a complete application is submitted, the FTA typically processes it within 20 business days. Incomplete or inaccurate applications can extend this timeline significantly.
Business Information Required During Registration
The FTA requires precise business and activity details to process a registration application correctly.
Entity Information
- Legal company name and address, matching the trade licence
- Trade licence number
- Authorised signatory details, including name, Emirates ID, and passport
Activity and Product Details
- The specific excise activity, such as importer, producer, stockpiler, or warehouse keeper
- The categories of excise goods handled, such as tobacco, energy drinks, or carbonated beverages
Financial and Operational Information
- Bank account details, including IBAN and a confirming bank letter
- Customs registration code, for businesses involved in importing
- Warehouse details, for businesses operating as warehouse keepers
Providing accurate information across all three categories reduces the likelihood of the FTA requesting clarification or additional documentation.
Penalties for Late or Incorrect Registration
Excise tax penalties are set out under UAE Cabinet Decision No. 49 of 2021 and related FTA guidelines. These penalties accumulate quickly, making timely registration the more cost-effective path.
| Violation | Penalty |
| Failure to register for excise tax | AED 10,000 |
| Late filing of excise tax return | AED 1,000 (first offence), AED 2,000 (repeat within 24 months) |
| Late payment of excise tax due | 2% immediately, then 4% monthly, up to 300% of the unpaid tax |
| Failure to maintain proper records | AED 10,000 (first instance), AED 20,000 (repeat) |
| Submitting false or misleading data | AED 5,000 |
| Not displaying prices inclusive of excise tax | AED 5,000 or more depending on severity |
No business can legally operate with excise goods without first obtaining its Tax Registration Number.
Why Choose Farahat & Co. for Excise Tax Registration
Excise tax registration carries real financial risk when handled incorrectly. The most common errors businesses make include registering after operations have already begun, misclassifying products, applying incorrect rates, and submitting incomplete documentation for FTA review.
Farahat & Co. provides:
- End-to-end registration support, from eligibility assessment to TRN issuance
- Product classification to confirm whether your goods fall within excise scope
- Document review before submission, reducing the risk of FTA queries
- Fast, accurate submission through the EmaraTax portal
- Ongoing compliance support after registration, including monthly filing and record-keeping guidance
- Representation during FTA queries or audits
As a registered FTA tax agent with decades of experience supporting UAE businesses, we ensure your registration is completed correctly the first time, avoiding the penalties that come with late or inaccurate submissions
Get Help With Excise Tax RegistrationFrequently Asked Questions
Who must register for excise tax in the UAE?
Any business that imports, produces, stockpiles, or sells excise goods must register with the FTA. There is no minimum threshold. A single excisable transaction is enough to create the registration requirement.
Is there a threshold for excise tax registration?
No. Unlike VAT, excise tax registration has no minimum turnover threshold. Engaging in even one taxable activity, such as a single import of excise goods, requires registration with the FTA.
When should a business register for excise tax?
Registration must be completed within 30 days of the end of the month in which the excisable activity began or was intended to begin. The registration then takes effect from the first day of that month.
What documents are required for excise tax registration?
Required documents include a trade licence, Certificate of Incorporation where applicable, the authorised signatory’s Emirates ID and passport, a bank letter confirming account details, and supporting documents such as customs registration for importers or warehouse details for warehouse keepers.
What is the step-by-step process for excise tax registration?
The process involves creating an EmaraTax account, setting up a taxable person profile, selecting excise tax registration, completing the form with business and activity details, uploading documents, and submitting the application for FTA review.
How long does excise tax registration approval take?
Once a complete application is submitted, the FTA typically processes it within 20 business days. Incomplete or inaccurate applications can extend this timeline as the FTA requests further information.
What happens after excise tax registration is approved?
Once registered, businesses must file monthly excise tax returns, pay tax due for each period, maintain accurate inventory and sales records, and keep their business details updated on the EmaraTax portal.
Can excise tax registration be cancelled?
Yes. If a business no longer engages in any activity requiring excise tax registration, such as import, production, or stockpiling, it can apply for deregistration with the FTA. Liabilities cease once the deregistration is approved.
How is excise tax calculated after registration?
Excise tax is calculated by applying the relevant rate to the retail selling price, import value, or production cost, whichever is higher, depending on the specific product category.
What are the penalties for failing to register on time?
Failure to register attracts a penalty of AED 10,000. Additional penalties apply for late filing, late payment, and inadequate record keeping, with amounts increasing for repeat violations.
Can Farahat & Co. handle my excise tax registration?
Yes. Farahat & Co. is a registered FTA tax agent providing complete excise tax registration services, from eligibility assessment and document preparation through to EmaraTax submission and TRN issuance. Contact us to get registered correctly the first time.