by Auditor A | May 26, 2026 | English Topics
UAE excise tax is calculated on three possible dates under Article 10 of Federal Decree-Law No. 7 of 2017: the date of import; the date the stockpiler acquires the goods (or the Decree-Law’s effective date for pre-existing stock); or the date excise goods are...
by Auditor A | May 26, 2026 | English Topics
Ministerial Decision No. 249 of 2025 (issued 22 September 2025, effective 1 October 2025) excludes specific smoking cessation products from the definition of “tobacco and tobacco products” for UAE excise tax purposes, using a precise list of Harmonised...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax returns must be filed and payments settled by the 15th day of the month following the end of each monthly tax period, under Articles 17, 18 and 19 of the Executive Regulation — Cabinet Decision No. 37 of 2017 (as amended by Cabinet Decisions No. 108 of...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax on energy drinks is 100% of the Excise Price and on sweetened beverages is a tiered specific amount — AED 0.79 per litre for drinks containing 5–8 grams of sugar per 100ml, and AED 1.09 per litre for drinks containing 8 grams or more per 100ml — under...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax refund claims in 2026 are available in three special categories under Article 21 of Federal Decree-Law No. 7 of 2017 and Article 22 of Cabinet Decision No. 37 of 2017 (as amended): foreign governments and diplomatic bodies (subject to reciprocity); GCC...
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