Register Excise Tax in United Arab Emirates

If you’re in the business of importing, producing, or storing goods like vapes, tobacco, energy drinks, or sugary beverages, then Excise Tax registration in the UAE isn’t optional — it’s mandatory.

But don’t worry. Whether you’re a manufacturer setting up in Dubai, a distributor in Sharjah, or a retailer importing from overseas, this guide will walk you through the full lifecycle — from what Excise Tax is, to how to register, to how to stay compliant and avoid penalties.

Let’s break it down step by step.

What is Excise Tax UAE?

Introduced in October 2017, Excise Tax is an indirect tax imposed on specific goods that are considered harmful to human health or the environment. It’s part of the UAE’s broader tax policy reforms under the Federal Decree-Law No. 7 of 2017.

So, what’s the big idea behind it?

The aim is two-fold:

• Discourage consumption of harmful products like tobacco and sugary drinks.

• Generate public revenue to support healthcare and awareness programs.

The system isn’t just about collecting tax. It’s a strategic move by the UAE to align with global sustainability and health goals.

Which Goods Are Subject to Excise Tax?

The list of excise goods in the UAE continues to evolve. As of the most recent update under Cabinet Decision No. 52 of 2019, here’s what’s taxed:

So, if you’re trading, storing, or manufacturing any of the above — even in small quantities — you must register with the Federal Tax Authority (FTA).

And no — there’s no threshold exemption like with VAT. If you’re involved, you’re liable. Period.

Who Needs to Register for Excise Tax in UAE?

Excise Tax doesn’t just target sellers. The law applies broadly to several business types and operational stages, including:

✅ Importers

If you’re bringing excise goods into the UAE — whether by sea, land, or air — you’re required to register for Excise Tax immediately.

✅ Manufacturers

Local production of excise goods? You’re liable from day one. This includes companies operating under industrial licenses, even in free zones.

✅ Stockpilers

Do you hold significant quantities of excise goods (e.g., in warehouses or distribution centers) for commercial purposes? You’re a stockpiler in the FTA’s eyes — and that makes you subject to registration.

✅ Warehouse Keepers & Designated Zones

If you operate or manage a tax warehouse or designated zone, you must not only register but also seek additional approvals under the designated zone regime.

Excise Tax Registration Lifecycle: Where to Begin?

The registration process for Excise Tax in the UAE is systematic, fully digital, and conducted only through the FTA’s official platform.

Let’s walk through the full journey — from account setup to final approval.

How to Register for Excise Tax in UAE (Step-by-Step)

Registering for Excise Tax may sound intimidating, but here’s the good news: the entire process is online, intuitive, and guided.

Here’s a breakdown:

🔹 Step 1: Sign Up on the FTA e-Services Portal

• Go to: https://eservices.tax.gov.ae

• Create a new user profile with your business and personal details.

• You’ll receive an activation link on your email.

🔹 Step 2: Log In and Start New Application

• Under the Excise Tax tab, click “Register New.”

• You’ll be directed to a multi-section form asking for business and excise activity details.

🔹 Step 3: Upload All Required Documents

• Details on this coming up next.

• All uploads must be clear, valid, and recent.

🔹 Step 4: Submit the Application

• Double-check every field. Mistakes can delay your approval.

• After submission, you’ll receive an acknowledgment and reference number.

🔹 Step 5: Receive Excise Tax Registration Number (ETRN)

• Once approved, the FTA will assign you an ETRN, which becomes your unique identifier for all excise-related filings and communications.

Documents Required for Excise Tax Registration UAE

Before diving into the portal, get your documents in order. Here’s what you’ll need:

• ✅ Valid Trade License or commercial registration

• ✅ Passport copy and Emirates ID of authorized signatory

• ✅ Proof of Authorization (Power of Attorney, Board Resolution, etc.)

• ✅ Customs Registration Number

• ✅ Detailed list of excise goods produced, imported, or stored

• ✅ Warehouse information (if applicable)

• ✅ Bank details for tax refunds or payments

Note: The FTA may request additional documents during review.

Excise Tax Registration Deadline UAE

So, when do you need to register?

• Businesses already trading excise goods before October 1, 2017, were required to register before that date.

• New businesses must register immediately upon starting any excise activity.

There’s no grace period and no threshold, unlike VAT. If you’re eligible and you’re not registered, you’re already in non-compliance — and penalties apply.

FTA e-Services Portal: Your Compliance Command Center

The FTA e-Services portal is your central hub for everything Excise Tax-related:

• ✅ Excise Tax Registration

• ✅ Return filing and payments

• ✅ View Excise Tax Registration Number (ETRN)

• ✅ Excise tax registration status check

• ✅ Amendments or cancellations

It also includes downloadable guides and user manuals for each process. Tip: Bookmark it.

Excise Tax Registration Growth Statistics UAE

Let’s dive into the data.

According to official FTA data:

That’s a 375% cumulative increase in just under five years — proving the UAE’s excise regime is growing in adoption and enforcement.

Excise Goods SKU Growth UAE

On the product front:

• 2017: 3,078 excise goods registered.

• By Sep 2022: 30,834 unique excise goods (SKUs).

That’s a 902% increase in just five years — further proof that both domestic and foreign manufacturers are scaling their excise registrations.

Post-Registration: What Are Your Ongoing Obligations?

Getting your ETRN isn’t the end — it’s just the start. Here’s what comes next.

Excise Tax Return Filing UAE

You must submit monthly excise returns via the FTA portal.

Key Points:

• Filed electronically

• Due by the 15th of the following month

• Must include all imports, sales, stock movements, and tax due

Accuracy is key here. Wrong declarations can lead to penalties or even audits.

Excise Tax Payment Deadline UAE

Your Excise Tax liability must be paid within the same return window.

• Payment deadline: 15th of the next month

• Mode of payment: Bank transfer (GIBAN), e-Dirham, or local debit card

• Late payments = hefty penalties + daily interest.

Excise Tax Record Keeping Requirements

The FTA expects rigorous record keeping, including:

• Invoices

• Stock movement logs

• Import/export documentation

• Production records

• Warehousing data

All records must be retained for at least 5 years, even after the business ceases operation.

Excise Tax Penalties UAE

Let’s talk consequences.

Failure to register or file accurately can trigger:

• AED 20,000 for failure to register

• AED 1,000 to AED 50,000 for false declarations

• Late filing penalties (minimum AED 1,000 + daily penalty)

• Excise tax audits UAE and reassessments

• Suspension of trade license

Prevention is better than paying fines.

FTA Open Data Portal Excise Tax

The FTA is refreshingly transparent.

It publishes:

• Quarterly registration stats

• SKU growth data

• Tax revenue figures

• Committee meetings for excise price settings

The Q1-2025 open data file (PDF + Excel) is already live on the FTA Open Data Portal, showing all verified statistics.

Excise Tax Compliance Checklist

Here’s your high-level summary to stay in the clear:

✅ Register via the FTA portal
✅ Keep your Excise Tax Registration Number (ETRN) safe
✅ File monthly returns and pay on time
✅ Maintain detailed records for 5 years
✅ Register warehouses if applicable
✅ Check for updates on FTA open data portal
✅ Appoint a FTA-registered tax agent UAE if needed

Excise Tax Registration Across Emirates

The process is federally managed, but local customs authorities and free zones may have variations.

• Excise Tax registration Dubai: Popular with importers and free zone operators (e.g., JAFZA, DAFZA)

• Excise Tax registration Abu Dhabi: Especially for energy drink and vape suppliers

• Excise Tax registration Sharjah: Strong in FMCG and warehousing sectors

• Excise Tax registration Free Zone: Requires special customs handling, especially for tax-exempt or bonded goods

Excise Tax Consultants in UAE

Need help navigating this complex landscape?

A qualified Excise Tax consultant in UAE, like NOKAAF & Daxin Auditors (Daxin Global UAE), can help you with:

• Fast-track registration

• Monthly filing & payments

• Audit defense

• Warehouse setup and approvals

• Record management

Outsource your compliance, so you can focus on growth.

Final Thoughts

The Excise Tax framework in the UAE is no longer “new.” It’s sophisticated, transparent, and data-backed. With 1,469+ registrants and 30,000+ excise goods already registered, the system is in full swing.

Whether you’re just starting or already operating, the mandate is clear: Register Excise Tax in UAE, stay compliant, and avoid penalties. Let this guide be your roadmap — or better yet, bring in an expert to lead the way.

Still unsure? Your first move is simple: head to the FTA e-Services portal and start your registration journey now.