Excise tax

For the Federal Excise Tax, every single business in the UAE that produces, imports or stockpiles excise goods, or intends to do so, is necessary to register. The current excise goods with tax rates are the following:

  1. i) Tobacco and tobacco products and energy drinks (100%)
  2. ii) Carbonated drinks (50%).


For VAT, the registration is for all firms in UAE that fall under the minimum annual income of AED 375,000. If they don’t meet the minimum annual income, a business can still choose to register for VAT if they go beyond the voluntary base that is AED 187,500. On the other hand, if the minimum amount for voluntary registration is surpassed by a business’ expenses, they can register voluntarily as well. Start-up companies (without turnovers) are encouraged in this kind of opportunity.

Procedure & Documents required for Excise Tax Registration in UAE

For Federal Excise Tax, those businesses that haven’t registered yet are required to provide the following:

  • Trade License(s) (if applicable)
  • Certificate of Incorporation (if applicable)
  • Customs number(s) issued by Customs department(s) (if applicable)
  • Passport, Emirates ID of the manager, owner, and senior management
  • Authorized signatory documents
  • Articles of Association/Partnership Agreement/Club or Association Registration/Law or Decree (if applicable)
  • Bank Account details

Procedure & Documents required for VAT Registration in UAE

For VAT, the documents required depend on the type of entity (individual, incorporated bodies, other non-corporate bodies, or government entity). The common documents with the aforementioned entities are the following:

  • Trade License(s) (if applicable)
  • Certificate of Incorporation (if applicable)
  • Financial Statements
  • Bank Account details
  • Authorized Signatory documents
  • Passport and Emirates ID of manager, owner, and senior management

As mentioned above, different documents are required for different entities. Some other documents not listed may be needed.

You will be requested to upload the copies of these documents. The accepted file types are PDF, JPG, PNG, and JPEG. The file size limit is 2 MB each.