Excise registration depends on the activity and goods involved. Do not use the VAT turnover threshold to decide whether excise registration is required. Importing, producing, stockpiling or holding goods in relevant arrangements may need a separate assessment.
Practical review checklist
- Identify who imports, produces, stores and releases the goods.
- Gather product and warehouse information.
- Confirm registration and reporting responsibilities before the activity begins.
Check the rules for your transaction
Use the current official FTA guidance and legislation and VAT public clarifications. This introductory guide does not cover every exception. Confirm the requirements for your business and the period concerned.
Need help reviewing your records?
Explore BWMC VAT consultancy or contact the team with the transaction type, reporting period and issue you need to resolve.