Excise Tax Returns

How to file excise tax returns in the UAE?

An excise tax return is nothing but an official record of the excise paid during every tax period. Organizations have to file returns for excise tax using only the online FTA portal since the government won’t accept manual returns.

When to file excise returns?

Since the tax period is one calendar month for each excise tax return, businesses should file tax returns within fifteen days of the tax period through the FTA portal online.

What happens if an excise return is filed later than usual?

Except for any unexpected situation, it is ideal to file excise tax returns on time even after paying the excise tax already. If the excise returns are filed late, or not filed at all, penalties will be charged by the FTA.

The time limit for excise tax submission and payment

  • According to the policies, Excise tax returns must be submitted within 15 days after the applicable tax period.
  • Businesses must pay excise tax 15 days after the end of the calendar month.
  • If in case, the filing time limit occurs on a national holiday or a weekend, the date will be adjusted to the first working day following the weekend or the holiday.

What is refundable tax?

For many companies in the UAE, the potential refund on excise taxes paid is executed by the FTA given under certain circumstances. In that case, the taxable person can deduct the tax value from the total excise tax amount payable to the FTA on their excise tax return in the upcoming month.

According to the Federal Tax Authority (FTA), Excise Tax applies to products harming the environment. To promote healthy consumption, an Excise tax is levied. The main reason behind implementing excise tax is to avoid the consumption of unhealthy products by the people. This also increases the revenues of the government which in turn can be used for servicing the public.

The entities that are subject to excise tax in the UAE, and the tax rates applicable to excisable goods, are as follows:

  • Each and every taxable person can file an excise tax return according to the Federal Tax Authority (FTA) for the tax period.
  • One calendar month is the standard tax period and given under certain circumstances, FTA directly agrees to the longer tax period.
  • Following the end of the tax period, the due date for filing the excise tax return will always be the 15th day of the calendar month and the same has to be submitted online through the FTA portal.
  • During the course of the tax period, the declarations to be made by the taxable person are considered mandatory and it will involuntarily increase the expected tax liability in terms of the excise tax return. After which, the taxable person can verify whether the values are correct or not.
  • If the taxable person finds value in the excise tax return to be incorrect, the respective person should first check whether all of the required declarations are filed properly to produce the tax liability.
  • If in cases where all the declarations are correct and still the taxpayer believes it to be incorrect, the taxable person should immediately get in touch with the FTA.


Being the registered Tax Agent with the Federal Tax Authority, Standard Auditing is happy to guide your company through Excise tax returns. With our Tax Professionals, we understand your business and act to cater to your requirements without any hassles.


For more information, contact Standard Auditing.!

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