UAE excise tax returns for October due November 16

Businesses registered for UAE excise tax must submit returns for October and settle outstanding liabilities by November 16, 2024. The deadline applies to all entities holding an excise tax registration with the Federal Tax Authority.

Filing requirement and penalty structure#

The return covers the tax period ending October 31, 2024. Businesses must file the return electronically through the FTA portal and complete payment of any liability by the November 16 deadline. Administrative penalties apply to late submissions and late payments under the excise tax framework. The penalty for late filing is calculated as a percentage of the tax due, with a minimum penalty amount specified in the executive regulations. A separate penalty applies where payment is received after the due date, accruing from the day following the deadline.

Scope of excise tax obligations#

Excise tax in the UAE applies to specific goods including tobacco products, energy drinks, carbonated drinks and electronic smoking devices. The tax rates vary by product category. Businesses that import, produce or stockpile excise goods above the de minimis threshold must register and file periodic returns. The threshold and the rate schedule are set out in Cabinet Decision No. 37 of 2017 and subsequent amendments. Tobacco products carry a rate of 100 percent of the retail price. Carbonated drinks are taxed at 50 percent and energy drinks at 100 percent. Electronic smoking devices and tools are subject to excise tax at 100 percent of their value.

Compliance timeline and next steps#

The November 16 deadline is a fixed date under the excise tax regulations. Returns are filed monthly, with each return due within fifteen days of the end of the tax period. The next return, covering November activity, will be due by December 15, 2024. Businesses can access filing guidance and payment instructions through the FTA online services portal.

Registration and threshold criteria#

Excise tax registration is mandatory for businesses that meet the activity and threshold criteria set out in Federal Decree-Law No. 7 of 2017. The registration obligation arises when a business first engages in a taxable activity involving excise goods. Voluntary deregistration is permitted where a business ceases all excise activities and meets the conditions specified in the executive regulations.