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June 26, 2026

Federal Tax Authority Service Guide

Excise tax registration

2025

Service Card Template

English

Service Code

396-002-003-000

Main Service

Registration

Service Name

Excise Tax Registration

Categories of Customers

All persons required to register for Excise Tax in the UAE.

Service Type

Transactional

Service Classification

Government to Business Services, Government to Customer.

Service Category

Variation Service

Service Description

This service allows taxpayers to submit an excise tax registration application in order to obtain a Tax Registration Number and fulfill their obligations.

Channels and Working Hours for Providing the Service

EmaraTax platform: 24 hours a day, 7 days a week.

Time Required to Submit Application

45 minutes

Time Required to Complete Application by the FTA

20 business days from the date the completed application was received.

Obligation to Sign-up

Applicable

Required Documents and Forms

  • Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if applicable).

  • Valid Trade Licence / Business Licence.

  • Emirates ID and Passport of the authorized signatory.

  • Proof of authorization for the authorized signatory.

  • Official declaration, on the entity's printed letterhead, signed and stamped by the authorized signatory, stating the entity's activity in relation to goods subject to Excise Tax, in addition to the activity type (production, import, stockpiling, release of excise goods from the designated zone) and the start date of the activity.

  • Supporting documents such as invoices, local purchase orders, and contracts, as applicable based on the request type.

  • Bank letter validating the bank account details for the registrant.

  • Any other related documents.

Procedures and Steps

  1. Sign-up for an EmaraTax account through the FTA's website and activate it.

  2. Access the EmaraTax account dashboard.

  3. Create New Taxable Person Profile.

  4. Click on "View" to access the Taxable Person Account.

  5. Click on "Register" under "Excise Tax".

  6. Complete the registration process.

FAQs

Please click on "FAQ" and navigate to "Excise Tax".

Fees

Free

Relevant Publications

Excise Tax Registration

Terms and Conditions

  1. The person liable to register for Excise Tax shall apply for registration within 30 days as of the end of any month during which the person carries out or intends to carry out activities that give rise to an Excise Tax liability.

  2. The FTA may exempt the person from registration if the Excise Tax due results from the import of excise goods or their release from an Excise Tax designated zone, and the person can demonstrate that it will not regularly import excise goods.