Excise Tax Returns Services in UAE

Excise Tax Return Filling

Upon successful registration for Excise Tax in the UAE, it is mandatory to submit Excise Tax returns by the 15th day following the conclusion of each tax period. MAK offers efficient and timely excise tax return services in the UAE, ensuring compliance. Additionally, we provide excise tax registration services for your convenience.

How to file excise tax returns in UAE?

An excise tax return serves as a documentation of the excise paid within a given tax period. It is mandatory for businesses to submit excise tax returns online through the FTA portal; manual returns are not permissible. The online return form is accessible in both English and Arabic languages.

Excise tax return submission

The information entered in each declaration will automatically transfer to the excise tax return and populate at the conclusion of the return period. It is imperative for the taxable person to carefully review the details within the return to ensure accuracy before submission. Subsequently, the individual should proceed to submit the excise tax return and fulfill the payment obligations for excise tax.

What happens when excise goods are imported?

Upon the importation of excise goods into the UAE, the importer is obligated to settle the tax on or before the importation date. The procedure varies slightly for non-registered importers compared to registered importers.

1. Non-registered importers

A non-registered importer, engaged in the import of excise goods and exempt from excise tax registration, must fulfill the tax obligations through an import declaration on the FTA website. This declaration includes comprehensive information about the imported goods, and the excise tax liability is automatically calculated using the FTA’s standard price list. In cases where the excise good’s price is not listed, the importer must self-declare the tax based on the retail sale price.

Before the goods undergo Customs clearance, the importer is required to make the excise tax payment. The Customs Department, during the import process, will request the importer’s transaction ID and verify the accuracy of the import declaration. Upon confirmation of the declaration’s correctness, the goods will be cleared for entry into the UAE.

• Registered importers

A registered importer, subject to excise tax and having completed the registration process, is referred to as such. The procedure for registered importers closely mirrors that of non-registered importers, with the key distinction that the excise tax liability is not due until the filing of the excise tax return.

Once the Customs Department has scrutinized and verified the details provided in the import declaration, the goods will be granted clearance for entry into the UAE. The import declaration data will be stored in the FTA system, linked to the importer’s tax registration number (TRN). Subsequently, during the filing of tax returns, the excise goods’ tax information will be automatically populated for the taxable person.

Late excise tax return filing penalty?

Timely submission of excise tax returns is strongly recommended, regardless of whether the excise tax has been previously settled. Delays or failure to file excise tax returns will result in penalties imposed by the FTA.

Deadlines for excise tax submission and payment

• Excise tax returns must be filed within 15 days following the conclusion of the applicable tax period.
• Payment of excise tax is due within 15 days after the conclusion of the calendar month.
• In instances where the filing deadline coincides with a weekend or a national holiday, it will be rescheduled to the first working day that ensues after the weekend or holiday.

Excise Tax Returns Services – What we do

• Conduct business reviews tailored to specific industries, ensuring companies effectively handle their Excise Tax risk and exposure. Identify opportunities for savings and minimize areas of risk.
• Offer guidance on structuring business transactions, including those crossing borders, in a manner that is cost-effective in terms of Excise Tax.
• Aid in the registration process and compliance obligations related to Excise Tax.
• Assist with Excise Tax audits, dispute resolution, and interactions with Excise Tax authorities.
• Deliver training on Excise Tax matters and keep clients informed with updates on legislative changes.