Frequently Asked Questions

When one of the refund cases are met, only a taxable person may apply for an Excise Tax refund request within a period of 30 days from the corresponding tax period of the occurrence of the refund case.

The final consumer bears the amount of the excise tax, and thus the excise tax is added to the final consumer price.

Excise tax is calculated according to the following:

Tobacco products and derivatives: 100% of the higher value between the standard (minimum) price and the retail selling price before tax.
Soft drinks: 50% of the higher value between the standard price (minimum) and the retail selling price before tax.
Energy drinks: 100% of the higher value between the standard price (minimum) and the retail selling price before tax.

If you work in the field of importing, exporting, manufacturing, trading, storing or transporting excise goods, the excise tax system will have a significant impact on your business. Where the main compliance requirements include:

• Register with the General Tax Authority
• Ensure that the necessary resources and systems are in place to effectively administer the Excise Tax in order to reduce the risk of non-compliance.
• Maintaining Excise Tax records, in paper or electronic format, for a specified period; The records are accurate, complete and legible.
• Submitting selective tax returns periodically for those registered for selective tax or those who are required to register.
• Compliance with the stock and movement control system, which may involve maintaining and/or submitting additional documentation relating to the physical movement of goods, particularly in the case of movements under Excise Tax suspension.
• Retention of customs and transport documents related to the movement of Excise goods, particularly in respect of refundable

The calculation of the Financial Guarantee and its submission will be based on the provisions provided for by the relevant GTA decree.

The Excise Tax warehouse license is valid for one year only. Renewal of the Excise tax warehouse license would require reapplying for the license every year.

A person wishing to qualify as a warehouse keeper or operator must apply to the GTA to be authorized to operate a tax warehouse. The GTA will provide its approval/rejection within 30 days from the date of completion of the application. Further details regarding the registration process for a warehouse keeper is covered in the Taxable Person Guide for Excise Tax.

With regard to imported excise goods for which tax is paid at customs, the importer must submit a tax return to the General Tax Authority - and state their acknowledgment of the amount paid at customs in the field designated for that according to the form prepared by the General Tax Authority.

Travelers entering Qatar with Excise goods for non-business purposes will not be liable to pay Excise Tax on such goods; provided the goods remain within the threshold quantity for exemption determined by the Customs Authority for Customs Duty purposes. Where the Excise goods quantity exceeds the threshold of the exemption for Customs Duty purposes, then Excise Tax will be due on the Excise goods exceeding the threshold.  

Yes, business liable to Excise Tax is required to keep regular and independent books and records, including supporting documents, to verify the accuracy of the Excise Tax. All documents shall be kept for 5 years by the business.