Excise Tax Related Services

Corporate Tax Services in UAE

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Excise Tax Related Services

The UAE government levies an indirect tax on commodities that are considered hazardous to human health or the environment. The primary goal of enacting an excise tax is to reduce the consumption of certain items, hence increasing government revenue that can be spent on the general population.

The Excise Tax Federal Decree-Law No. (7) of 2017 was the first to impose an excise tax on specified items in the UAE, with effect from October 1, 2017. Following Cabinet Decision No. 52 of 2019, a few more products were added to the scope of excise duty with effect from December 1, 2019. All taxable entities in the UAE are required to register for excise tax.

UAE Excise Taxable Goods

  • Carbonated Beverages - Any aerated beverage

  • Energy Drink - Any beverage that is marketed or sold as an energy drink and contains stimulant substances that provide mental and physical stimulation

  • Tobacco and Tobacco Products - Includes all items listed in Schedule 24 of the GCC Common Customs Tariff, including electrically heated cigarettes

  • Electronic Smoking Tools and Devices - This category includes all electronic smoking tools and devices, whether or not they contain nicotine or tobacco

  • Liquids Used in Electronic Smoking Devices and Tools - All liquids used in electronic smoking devices and tools, whether or not they contain nicotine or tobacco

  • Sweetened Drinks - Any beverage that has been sweetened. A supply of sugar or other sweetness is added, as established by the GCC Organization's Standard 148 and Standard 995

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  • Flavourless Water that has been aerated is not included in the category of carbonated drinks

  • Drinks containing at least 75%

    a. milk or milk substitutes are not included in the definition of sweetened drink
    b. Baby food or baby formula
    c. Beverages for special dietary requirements or medical applications

  • Alcoholic drinks are not included in the definition of excisable goods

Who needs to register for Excise Tax in UAE?

Excise tax registration is required in the UAE for the following groups;

Excise products manufacturers

Excise goods importers

Excise product stockpilers

Excise goods must be handled by warehouse keepers

When applying for Excise Tax in the UAE, you must provide certain information and papers.

The following information should be provided by an applicant when registering for Excise Tax:

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Our Role as an Excise Tax Advisory Firm in the UAE

Accroun Consultancy is a renowned tax consulting firm in the UAE. We house individuals that have in-depth knowledge and practical experience in Excise Tax, having established our presence in the market as VAT consultants. We can help you register for Excise Tax, file Monthly Returns, register your items with the Federal Tax Authority, and provide advice on how to comply with the UAE Excise Tax Law.

Still Confused About Our Features? Get A Consultation

We will assign a dedicated and qualified team to your entity, who will assist you in ensuring statutory compliance and providing necessary management reports.