Publication of the Excise Tax Guide (EGAE01)

The UAE’s Federal Tax Authority (FTA) has published an updated Excise Tax Guide (EGAE01) in March 2025, streamlining administrative exceptions for excise tax registrants. These updates aim to provide greater clarity on eligibility, documentation, and processing timelines.

Key Updates

Expanded Eligibility

The updated guide clarifies that the following parties can apply for an administrative exception:

• Authorized signatories of a registrant
• Tax agents appointed by the registrant
• Court-appointed legal representatives

Revised Documentation Requirements

Applicants must now submit:

• A cover letter explaining why the required documents are unavailable
• Proposed alternative supporting documents

This replaces the previous requirement for general descriptions and unspecified proof.

Retroactive Applications Allowed

Registrants can now request an exception for up to five years prior to the application date, providing greater flexibility for businesses needing adjustments for past compliance periods.

Faster Processing & Extended Validity

• The FTA aims to process applications within 40 business days.
• Approved exceptions remain valid for three years, unless otherwise specified.
• Rejected applications will include detailed reasoning via EmaraTax

How to Apply

Excise Tax Administrative Exception requests must be submitted through the EmaraTax portal on the FTA’s official website. Applicants should refer to the EmaraTax user guide for detailed instructions.

Download and read the full guide here.