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UAE Excise Tax Fundamentals/Registration and Compliance Obligations
10 min

The Excise Registration Process

Learn how to register for excise tax through the FTA portal and what documentation is required.

The Excise Registration Process

Registering for excise tax is done through the Federal Tax Authority (FTA) e-services portal. The process is designed to be completed online, but it requires careful preparation of documents and accurate information.

Before you begin

Before starting the registration, gather the following:

  1. Trade license — Your UAE trade license showing your business activities
  2. Emirates ID — For the owner or authorized signatory
  3. Passport copy — For all owners/partners
  4. Contact details — Valid email address and phone number
  5. Bank details — IBAN for the business
  6. Business activity details — Description of your excise-related activities
  7. Import/export codes — If you import excise goods
  8. Designated zone details — If your business operates in a designated zone

Step-by-step registration

Step 1: Create an FTA account Visit the FTA e-services portal (tax.gov.ae) and create a user account. You will need a valid email address and Emirates ID.

Step 2: Log in and select Excise Tax registration After logging in, navigate to the excise tax registration section. Choose the appropriate registration type based on your business category (producer, importer, stockpiler, or designated zone registrant).

Step 3: Enter business details Provide your trade license number, legal entity type, business name (in Arabic and English), and principal place of business.

Step 4: Enter activity details Describe your excise-related activities: what goods you produce, import, or stockpile, estimated monthly volume, and whether you operate in a designated zone.

Step 5: Upload documents Upload all required documents (trade license, Emirates ID, passport copies, etc.).

Step 6: Submit and await approval Review all information carefully before submitting. The FTA will review your application and issue a Tax Registration Number (TRN) if approved.

After registration

Once registered, you will receive a TRN. You must:

  • Display your TRN on excise tax invoices
  • File excise tax returns on time
  • Maintain proper records
  • Notify the FTA of any changes to your registration details

Updating your registration

You must notify the FTA within 20 business days of any change to your registration details, including:

  • Change of business address
  • Change in business activities
  • Change in ownership or legal structure
  • Cessation of excise activities

Draft note: Registration procedures and required documents may be updated by the FTA. Always verify the current process on the FTA portal before starting.

Practical UAE example

**Scenario: Registering a beverage importing company** Fatima owns a company in Dubai that imports carbonated drinks and energy drinks from Turkey. She has never registered for excise tax. 1. She creates an FTA e-services account using her Emirates ID. 2. She logs in and selects excise tax registration as an importer. 3. She enters her trade license details, business address, and describes her import activities. 4. She uploads her trade license, Emirates ID, passport copy, and import codes. 5. She specifies that she imports carbonated drinks (50% rate) and energy drinks (100% rate). 6. She submits the application. The FTA reviews her application and, after verification, issues her TRN. From that point, she must file monthly excise returns, maintain records of all imports and sales, and display her TRN on tax invoices. If she later stops importing excise goods and exits the excise market, she must notify the FTA to deregister.

Key takeaways

  • Registration is completed online through the FTA e-services portal.
  • Required documents include trade license, Emirates ID, passport copies, and business activity details.
  • You must register before commencing any excise activity (production, import, stockpiling).
  • After registration, you receive a TRN that must be displayed on excise tax invoices.
  • You must notify the FTA within 20 business days of any changes to your registration details.

Authoritative sources

Federal Decree-Law No. 7 of 2017 on Excise Tax

United Arab Emirates — Federal Government · Federal Decree-Law No. 7 of 2017

View source

FTA Excise Tax Guides and Public Clarifications

Federal Tax Authority (FTA) · FTA Excise Tax Guides (EXTP1, EXTP2, EXTP3 series)

View source
Knowledge check

1. When must a new business register for excise tax?

2. How long does a registered business have to notify the FTA of changes to registration details?

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.