Excise Tax refunds are given when a taxable person pays more Excise Tax than necessary, or when products subject to Excise Tax are exported, converted, or otherwise qualified for a return under UAE tax regulations. As per the FTA, the registered businesses may get this refundable tax back by submitting a formal application with the required papers.
Important UAE Excise Tax Refund Application Deadlines
1. The General deadline is five years from the day the right to claim starts
This implies:
- If you paid Excise Tax on products that were subsequently exported or converted, you have five years from the date of payment or the date the items were exported or converted to make a refund claim.
- Claims filed after this period can be denied; the entitlement to recover the tax might be forfeited.
2. Monthly excise tax filing deadlines
To be in good standing, companies have to follow monthly Excise Tax reporting and payment deadlines even if the refund claim deadline is five years.
- Excise tax returns have to be submitted regularly.
- Fifteen days after the conclusion of every calendar month, the Excise Tax return and payment are due.
- The filing date for the tax year ending February 28, 2025 is March 17, 2025.
Returns and payments have to be received on time to prevent fines and for quick refund claim processing.
3. FTA Refund Request Processing Time
Usually, the FTA handles a refund request within two calendar months after its filing. During this time, the FTA may conduct audits or ask for further information to support the claim.
Reasons for Applying for Excise Tax Refund
Your refund application should be submitted as soon as you find an overpayment or when excise items qualify for a refund.
- When the excise tax applicable items are exported from the UAE.
- When the items with applicable excise tax are transformed into other items that are also subject to excise tax.
- When FTA monitoring causes excise goods to be damaged, returned, or destroyed.
- When mistakes or changes require you to overpay excise tax.
Filing quickly guarantees your company gets paid on schedule and helps to prevent holdups.
How to File Excise Tax Refund Application
Step 1: Go to the FTA portal.
Use your registered credentials to access the FTA e-services portal.
Step 2: Filling out the Refund Form
Select the refund form “EX301 – Excise Duty Refund” under the “Excise Duty” heading. Fill in all necessary fields precisely.
Step 3: Include Relevant Papers.
Submit any extra papers backing your right to a refund, invoices, customs export declarations, manufacturing records, or uploads.
Step 4: Submit Application
Inspect all items carefully before sending. Submitting your claim starts the FTA evaluation procedure.
Step 5: Verify Your Refund Status
You may monitor your payment and refund status on the FTA portal’s “My Payment” area under “Transaction History.”
Engage the Professional services of Top Tax Consultants in UAE
To effectively ensure compliance with the UAE excise tax law, businesses are advised to engage the professional services of premier Tax Consultants in UAE. Contact us today and we shall be glad to assist you.