UAE Excise Tax Return Filing, Every Month Before the 15th
Every excise-registered business must file a monthly return by the 15th of the following month, regardless of activity level. Stock movements, excise liability, and payment must all be correct before the deadline. Our partnered tax professionals prepare and file your excise return every month from AED 500.
Excise return deadline: 15th of the month following each tax period. Miss it = AED 1,000 penalty per offence. Start your excise return service →
Who Must File UAE Excise Tax Returns
Every entity registered for UAE excise tax must file a monthly return covering all excise goods imported, produced, released from a Designated Zone, or otherwise made available for consumption in the UAE during that period. The return must account for all stock movements and reconcile opening and closing stock against excise liability. A nil return must be filed in months with no activity. Failure to file, even a nil return, triggers an AED 1,000 penalty under Cabinet Decision No. 49 of 2021.
| Activity | Return Obligation |
|---|---|
| Import of excise goods | Excise due on import value at applicable rate |
| Production of excise goods in UAE | Excise due on production for local consumption |
| Release of goods from Designated Zone | Excise becomes payable on release to UAE market |
| Destruction or loss of excise goods | Must be declared and documented in return |
| Month with no excise activity | Nil return mandatory, same 15th deadline |
| Excess excise paid in prior period | Refund claim can be made on return |
Source: Federal Decree-Law No. 7 of 2017. Cabinet Decision No. 49 of 2021 (penalties).
How We Prepare and File Your Monthly Excise Return
Stock Movement Data Collection
We collect your monthly stock records: opening stock, imports received with customs documentation, production records, Designated Zone releases, sales, and closing stock. Excise liability is calculated based on the net movement of excise goods into the UAE market. Inaccurate stock records are the most common cause of excise return errors and FTA audit triggers.
Excise Liability Calculation and Return Submission
We compute your excise liability for the period at the applicable rates: 100% for tobacco and energy drinks, 50% for carbonated and sweetened drinks. We prepare the EmaraTax excise return, reconciling stock movements to the liability figure and identifying any prior-period adjustments or refund claims.
EmaraTax Filing and Payment Confirmation
We file the return via EmaraTax before the 15th and send you the submission reference number and the exact excise payment amount with the bank transfer details. Excise payment is due by the same deadline as the return. We track confirmation of payment receipt and flag any FTA queries.
Monthly Retainer. Filed Before the 15th Every Period.
Recurring monthly fee. Includes stock reconciliation, excise computation, EmaraTax filing, and payment confirmation.
Monthly Excise Return
- ✓Stock movement data reconciliation
- ✓Excise liability computation
- ✓EmaraTax return filing
- ✓Submission reference confirmation
- ✓Payment amount and deadline notification
Complex Return
- ✓Multiple product categories
- ✓Designated Zone stock movements
- ✓Prior-period adjustment handling
- ✓Excise refund claim preparation
- ✓FTA audit support if triggered
Late filing penalty: AED 1,000 per offence under Cabinet Decision No. 49 of 2021. Plus 2% of unpaid excise on day 1, escalating to 4% per month after 7 days. One missed return costs more than a year of professional service.
Why CalcUAE for Excise Return Filing
Filed Before the 15th, Every Month
We submit before the deadline, not on it. Excise returns require stock reconciliation which takes time. We start the process on the 1st of the following month, not the 14th.
Stock Reconciliation Included
Excise liability is calculated from stock movements, not just sales invoices. We reconcile your physical stock records to the return figure before filing.
Nil Returns Handled
No excise activity this month? We still file the nil return so the AED 1,000 penalty does not apply. Included in the standard fee.
Payment Tracking
We confirm the exact excise payment amount and send the bank transfer details with every return. Excise payments are large, and errors in the transfer amount cause FTA reconciliation issues.
UAE Excise Tax Return: Common Questions
When is the UAE excise tax return due?
Excise tax returns must be filed and excise tax paid by the 15th day of the month following each tax period. The tax period is one calendar month. For example, the return for April must be filed and paid by 15 May. There are no automatic extensions. Late filing triggers an AED 1,000 penalty for the first offence under Cabinet Decision No. 49 of 2021, plus 2% of unpaid excise on day 1 of late payment, escalating to 4% per month after 7 days.
How is excise tax liability calculated on a return?
Excise liability is calculated based on the movement of excise goods. For importers, excise is due on the cost, insurance, and freight (CIF) value of goods imported at the applicable rate. For producers, excise is due on the designated retail selling price or production cost. Goods transferred to a Designated Zone are not taxable until released. The return reconciles opening stock, additions (imports or production), deductions (sales, exports, losses), and closing stock to confirm the liability for the period.
What happens if excise goods are damaged or destroyed?
Excise goods that are damaged or destroyed before being released for consumption may be eligible for a waiver or deduction of excise liability, subject to FTA approval and documentation. The damage or destruction must be reported to the FTA with supporting evidence such as a destruction certificate or insurance claim. We handle the documentation and FTA notification as part of return preparation when this arises.
Can excise tax paid on exported goods be reclaimed?
Yes. Excise goods exported from the UAE after excise has been paid are eligible for a refund or credit on the excise return. The export must be supported by customs export documentation confirming the goods left the UAE. We include export credits in the monthly return calculation and apply for refunds where the credit balance exceeds the current period liability.
Do I need to file an excise return in months with no activity?
Yes. A nil excise return must be filed for every month in which you are registered, regardless of whether any excise goods were imported, produced, or sold. Failure to file a nil return triggers the same AED 1,000 penalty as failing to file a substantive return. There is no inactive period exemption.
Never Miss an Excise Deadline Again
We file every return before the 15th. Stock reconciliation, excise computation, and EmaraTax submission included. From AED 500 per month.
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