VAT and excise tax services in the UAE are essential for every business registered with the Federal Tax Authority (FTA). At Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP, we are licensed by the UAE Ministry of Economy (Local Auditors Record No. LC0106-01) and registered as a licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908). We manage all VAT and Excise Tax dealings with the FTA directly via the EmaraTax portal on your behalf. Our VAT and Excise Tax services are governed by Federal Decree-Law No. 8 of 2017 on VAT, Federal Decree-Law No. 7 of 2017 on Excise Tax, Federal Decree-Law No. 28 of 2022 on Tax Procedures, and the penalty framework under Cabinet Decision No. 40 of 2017 as amended by Cabinet Decision No. 129 of 2025 (effective 14 April 2026). Our services also integrate with our corporate tax services, audit services, and accounting services. Learn more about our firm and our team. UAE VAT is a 5% indirect tax on the supply of most goods and services, introduced on 1 January 2018 under Federal Decree-Law No. 8 of 2017. Excise Tax applies to specific goods harmful to health or the environment — including tobacco (100%), energy drinks (100%), carbonated drinks (50%), and sweetened drinks (50%) — under Federal Decree-Law No. 7 of 2017. Both taxes are administered by the FTA and filed via EmaraTax. VAT rate: 5% (standard) | 0% (zero-rated) | Exempt We offer a comprehensive suite of VAT and Excise Tax services: We assess your registration obligations under Federal Decree-Law No. 8 of 2017, prepare and submit applications via EmaraTax, and ensure your TRN is issued correctly. We handle mandatory (AED 375,000 threshold), voluntary (AED 187,500 threshold), Excise Tax, and VAT group registration. We reconcile your accounting records to return figures, apply the correct VAT treatment to each supply category, prepare accurate returns, and file on time via EmaraTax. Late filing penalties under Cabinet Decision No. 40 of 2017 are AED 1,000 for the first offence and AED 2,000 for subsequent offences. We conduct systematic compliance reviews of filed returns, input VAT recovery, tax invoices, import records, and supporting documentation to identify errors before an FTA audit is triggered. Our review covers standard-rated, zero-rated, and exempt supplies, reverse charge mechanism transactions, and partial exemption calculations. When errors are identified, we prepare and submit voluntary disclosures via EmaraTax before an FTA audit notification is issued. Under Cabinet Decision No. 129 of 2025 (effective 14 April 2026), the penalty for voluntary disclosure before audit is 1% per month on the underpaid tax, compared to a 15% fixed penalty plus 1% monthly after audit. We represent you through the full 4-stage UAE tax dispute process: FTA Reconsideration (20 business days) → Tax Disputes Resolution Committee (TDRC) → Federal Court of Appeal → Supreme Court. We draft all submissions and manage deadlines throughout. AED 375,000 in taxable supplies (or taxable expenses) over the previous 12 months, or expected in the next 30 days. Voluntary registration is available at AED 187,500. We handle the full registration process via EmaraTax, including mandatory, voluntary, and Excise Tax registration. Standard VAT returns are filed quarterly (every 3 months). Some high-turnover businesses may be assigned monthly VAT filing periods by the FTA. Excise Tax returns are filed monthly. Late filing penalties are AED 1,000 for the first offence and AED 2,000 for subsequent offences under Cabinet Decision No. 40 of 2017. Under Cabinet Decision No. 129 of 2025 (effective 14 April 2026), a voluntary disclosure submitted before an FTA audit notification carries a 1% monthly penalty on the underpaid tax. After audit notification, the penalty increases to 15% fixed plus 1% per month. Our compliance review identifies errors early to minimise penalty exposure. Yes. As a licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908), we can represent your business before the FTA for all VAT and Excise Tax matters including registration, return filing, voluntary disclosure, reconsideration requests, and TDRC proceedings via EmaraTax. A voluntary disclosure submitted before the FTA issues an audit notification carries a 1% monthly penalty on underpaid tax — significantly lower than the 15% fixed penalty plus 1% monthly that applies after an audit notification is received under Cabinet Decision No. 129 of 2025. Acting proactively is always substantially cheaper. Yes. UAE Nationals are entitled to a full 5% VAT refund on the construction of a new private residence (not a commercial building). The refund application must be submitted within 12 months of building completion. We handle the complete VAT refund application via EmaraTax, including all supporting documentation. Under Federal Decree-Law No. 7 of 2017 on Excise Tax, the following goods are subject to excise tax: tobacco and tobacco products at 100%, electronic smoking devices and liquids at 100%, energy drinks at 100%, carbonated drinks at 50%, and sweetened drinks (added sugar or sweetener) at 50%. Importers, producers, and stockpilers of excisable goods must register and file monthly returns. 📞 Phone / WhatsApp: +971 50 794 8028 Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP — Licensed by the UAE Ministry of Economy (LC0106-01) | Licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908) Last reviewed: April 2026. Content reflects UAE law at date of review.VAT and excise tax services in the UAE — licensed FTA Tax Agent
What are VAT and excise tax in the UAE?
Key facts — VAT and excise tax UAE
VAT law: Federal Decree-Law No. 8 of 2017
Excise Tax law: Federal Decree-Law No. 7 of 2017
Tax Procedures: Federal Decree-Law No. 28 of 2022
Mandatory VAT registration: AED 375,000 taxable supplies
Voluntary VAT registration: AED 187,500 taxable supplies
Penalty framework: Cabinet Decision No. 40/2017 as amended by CD 129/2025 (effective 14 April 2026)Our VAT and excise tax services
How we deliver VAT and excise tax services
1. VAT and excise tax registration
2. Return preparation and filing
3. Compliance review and error detection
4. Voluntary disclosure and penalty management
5. Tax dispute resolution and reconsideration
Our VAT and excise tax methodology
Why choose Abdelhamid & Co for VAT and excise tax in the UAE?
Frequently asked questions — VAT and excise tax UAE
What is the mandatory VAT registration threshold in the UAE?
How often must VAT returns be filed in the UAE?
What are the penalties for VAT errors in the UAE?
Can you represent us before the FTA as a Tax Agent?
What is the difference between voluntary disclosure before and after FTA audit?
Can UAE Nationals claim a VAT refund on building a new home?
What goods are subject to UAE excise tax?
Related services
Contact us for VAT and excise tax services in the UAE
📞 Direct: +971 065 289 414
🌐 Office: Sharjah, Al Qasimia, Omran Tower, Office 302
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Timing: Sat–Thu: 8AM–6PM
Mobile\WhatsApp: 0507948028
Phone: 065610040
Email: info@abdelhamidcpa.com