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UAE Excise Tax Fundamentals/Calculating and Filing Excise Tax Returns
9 min

Filing the Excise Tax Return

Learn how and when to file excise tax returns through the FTA portal.

Filing the Excise Tax Return

All excise-registered businesses must file excise tax returns with the FTA. The return reports the excise goods produced, imported, stockpiled, or released, and the tax due.

Filing frequency

Excise tax returns are filed monthly. Each return covers one calendar month.

Due date

The excise tax return and any tax due must be submitted and paid by the 28th day of the month following the tax period. For example, the return for January must be filed and paid by 28 February.

If the 28th falls on a weekend or public holiday, the deadline is the next business day.

How to file

  1. Log in to the FTA e-services portal (tax.gov.ae)
  2. Navigate to the excise tax section
  3. Select the tax period (month) you are filing for
  4. Enter the required data:
    • Quantities of excise goods produced, imported, or released from designated zones
    • Excise price for each product category
    • Calculated excise tax due
    • Any adjustments or credits from previous periods
  5. Review the return for accuracy
  6. Submit the return
  7. Pay any tax due

What the return includes

The excise tax return typically requires you to report:

  • Opening stock — Quantities of excise goods at the start of the period
  • Goods produced — Quantities produced during the period (for producers)
  • Goods imported — Quantities imported during the period (for importers)
  • Goods released from designated zones — Quantities released into the UAE market
  • Goods exported — Quantities exported outside the UAE
  • Closing stock — Quantities at the end of the period
  • Excise price and tax — For each category of goods
  • Total tax due — The total excise tax payable for the period

Designated zone reporting

Designated zone registrants must report:

  • Goods received into the zone
  • Goods held in the zone during the period
  • Goods released from the zone into the UAE
  • Goods moved to other designated zones
  • Goods exported from the zone

Amendments and corrections

If you discover an error in a previously filed return:

  1. File an amended return for the affected period
  2. Pay any additional tax due (plus any applicable penalties)
  3. If the correction results in a refund, you may claim a refund through the FTA portal

Zero-tax returns

Even if you had no excise activity in a period (e.g., zero production, zero imports), you must still file a return showing zero activity. Failure to file a nil return is still a compliance violation.

Draft note: Filing procedures and return formats may be updated by the FTA. Always verify the current process on the FTA portal.

Practical UAE example

**Scenario: Filing a monthly excise return** Ali runs a tobacco distribution company. For the month of March, his records show: - Opening stock: 5,000 cigarette packs - Goods imported: 20,000 cigarette packs - Goods sold to retailers: 18,000 cigarette packs - Closing stock: 7,000 cigarette packs - Retail price per pack: AED 20.00 - Excise rate: 100% **Filing process:** 1. Ali logs into the FTA portal and selects March as the tax period. 2. He reports: opening stock 5,000, imports 20,000, closing stock 7,000. 3. He calculates the excise price: 20.00 ÷ 2.00 = AED 10.00 per pack. 4. He calculates excise tax per pack: 10.00 × 100% = AED 10.00. 5. He calculates total tax due: 20,000 packs imported × AED 10.00 = AED 200,000. 6. He reviews, submits the return, and pays AED 200,000 by 28 April. Ali keeps a copy of the filed return and payment confirmation for his records.

Key takeaways

  • Excise tax returns are filed monthly, covering one calendar month.
  • The return and payment are due by the 28th of the following month.
  • Even businesses with zero excise activity must file a nil return.
  • The return reports quantities of goods produced, imported, released, exported, and held.
  • Errors in previous returns must be corrected by filing an amended return.

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 is the excise tax return for the month of March due?

2. What must a registered business do if it had no excise activity during a tax period?

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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.