The fundamentals of VAT in the UAE

Excise tax return in the UAE

When should I file my excise tax returns?

If you are registered for excise tax, you will have to file your excise tax return on a monthly basis. The due date to file your excise tax returns will be every 15th day of the month.

Which form should I complete for each tax period?

If you are an importer, a manufacturer, or a stockpiler of excise goods, you will have to fill one of the liabilities form depending on your business’ activities.

  • Form EX201: Import declaration, for excise goods that require customs clearance.
  • Form EX202A: Designated zone reporting, for releasing goods from designated zones into free circulation and for the consumption of goods within a designated zone.
  • Form EX202B: Producer declaration.
  • Inventory – EX203B: For lost and damaged declaration approved without needing a waiver.
  • Stockpilers should directly enter their tax liabilities into the excise tax returns.

If you need to deduct an excise tax in your excise tax returns, you will have to fill the declaration forms.

  • EX202A Designated Zone Reporting: For entering goods into a designated zone.
  • Form EX203: For deductible declarations.

How much is the excise tax amount?

When you fill your excise tax liabilities or declaration forms, you will be asked to indicate the quantity of the items you’re importing, producing, or stockpiling. The system will auto-generate the price of the excise goods depending on the items’ excise tax rates. In turn, you will also be presented with the excise tax you owe to the FTA in your next excise tax return.