You have register for Excise Tax if your business is involved in any of the following activities:
- Importing of excise goods
- Production of excise goods
- Releasing goods from an excise tax designated zone
- Stockpilers of excise goods in UAE, in certain cases
- Warehouse keepers in certain cases
According to the FTA, a Stockpiler is a person or business which holds a stock of excise goods for business purposes and cannot prove that Excise Tax has been previously paid on these goods.
Unlike the VAT case, here you would not see any registration threshold. All the business units taking part in the activities mentioned above have to get registered.
THe registration process is similar with the VAT's one. The only difference is you have to note whether you import, produce or storpile the goods, and what type of goods you deal with. The documents required are:
- Trade license
- Certificate of incorporation
- Share certificate
- Documents which show the info about the business manager (passport copy, Emirates ID, and visa page)
One more important thing to mention is that inly importers, producers of stockpilers have to register for Excise Task. Retailers and consumers are not required to register and pay.