Excise Tax Registration

Businesses that import or produce excise goods or businesses that wish to operate a tax warehouse must be registered with the General Tax Authority and are accountable for filing and paying Excise Tax.

  1. Excise Taxable Person Registration

There is no registration threshold for Excise Tax, therefore any person who has the intention to be involved in import or produce excise goods or wish to operate a tax warehouse must register as an excise taxable person.

Information required for registration is listed here:

  1. Name or title and the legal status under which the person obliged to register exercises his activity,‎
  2. ‎Number of the Tax and Customs Registration‎‎‎‎‎‎‎‎‎‎‎‎ if any,‎
  3. ‎Date when the registration status was met, ‎
  4. ‎Date of canceling the registration and the reasons for it if the person was previously registered and his registration was canceled,‎
  5. ‎Type of activity,‎
  6. ‎Address or trade name,
  7. Specifying whether they undertake or expect to undertake import activities,‎
  8. ‎Pledge to the validity and authenticity of the information included in the application,
  9. Attachment of documents required by GTA (ID copy, a copy of CR, copy of Trade License)

You may download the application form of Excise Tax registration from here.

You should fill out the registration form carefully and submit it with the required documents by e-mail to excise@gta.gov.qa

The Authority shall, within 30 days, decide on the application for registration and notify the applicant of its request and shall issue a tax number in case of approval.

  1. Excise Tax Warehouse Licensing

An Excise Tax Warehouse is a place where the warehouse keeper is allowed to produce, process, possess, store or receive locally produced or imported excise goods under a tax suspension arrangement. Businesses that wish to operate an Excise Tax warehouse are required to apply for the license.

Information required for the Excise Tax warehouse licensing is listed here:

  1. A list of the goods that will be stored or produced in the tax warehouse and their characteristics;
  2. ‎‎A description of the nature of operations in the tax warehouse;
  3. ‎Specify the detailed security procedures for protecting buildings , documents and goods;
  4. ‎Estimated quantities and value of goods to be stored or produced in the tax warehouse when operated with maximum capacity (quarterly / yearly ) ;
  5. ‎The places where tax warehouses are located and the number of machines and equipment in the warehouse and their productive capacity‎;
  6. A detailed description of the control systems to be used by the tax warehouse, including the excise goods stock inventory control system, in order to ensure, at any time, the movement of excise goods to and from the tax warehouse and stock levels,;
  7. Specify the conditions of entry to and exit from the tax warehouse, and any entry or exit restrictions that the warehouse keeper is required to impose.

Along with the following attachments:

  1. A bank guarantee to cover the risks related to the production, processing, holding, storage, receipt of Excise goods upon initial approval of GTA;
  2. A pledge to pay an annual fee;
  3. A copy of the lease contract for the building(s) affiliated with the Excise Taxable person or the title deed thereof containing the area and borders of the warehouse;
  4. Measures in place to control the access of personnel to the proposed tax warehouse;
  5. Details of the stock and record management system(s) that will be used with respect to Excise goods entered into, stored and removed from the proposed tax warehouse;
  6. Processes adopted with respect to the entry of Excise goods and exit thereof from the proposed tax warehouse;
  7. Processes of movement of Excise goods under suspension arrangement.
  8. Inventory record of the goods stocked.

You should register for Excise Tax according to the procedures of tax registration.

You should download the Excise Tax Warehouse License application form from here.

You should fill out the Excise Tax Warehouse License form carefully and submit it with the required documents by e-mail to excise@gta.gov.qa

The Authority shall, within 30 days from the date of submission of all documents and fulfillment of the conditions, decide on the application for the license and notify the applicant of its decision. In case of approval, the license document shall be issued including the license number which is valid for one year.