{"id":13998,"date":"2026-03-26T10:51:06","date_gmt":"2026-03-26T07:51:06","guid":{"rendered":"https:\/\/docnova.ai\/?p=13998"},"modified":"2026-05-07T17:50:38","modified_gmt":"2026-05-07T14:50:38","slug":"taxe-daccise-penuries-naturelles-des-emirats-arabes-unis","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/uae-natural-shortage-excise-tax\/","title":{"rendered":"Le FTA des \u00c9mirats arabes unis clarifie le traitement de la taxe d'accise pour la p\u00e9nurie naturelle de biens"},"content":{"rendered":"<style>.kb-row-layout-id13998_c9c56b-8b > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13998_c9c56b-8b > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13998_c9c56b-8b > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 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.kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13998_846e82-16\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13998_5c007f-d9 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id13998_5c007f-d9 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id13998_5c007f-d9 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13998_5c007f-d9{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id13998_5c007f-d9 > 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.kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13998_5c007f-d9{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13998_5c007f-d9 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col{display:flex;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col,.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > *, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13998_a3ccb5-9e{text-align:center;}.kadence-column13998_a3ccb5-9e{position:relative;}@media all and (max-width: 1024px){.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > *, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > *, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13998_a3ccb5-9e > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13998_a3ccb5-9e kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image13998_aec713-47:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image13998_aec713-47.kb-image-is-ratio-size, .kb-image13998_aec713-47 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image13998_aec713-47.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image13998_aec713-47 .kb-image-is-ratio-size{align-self:unset;}.kb-image13998_aec713-47{max-width:100px;}.image-is-svg.kb-image13998_aec713-47{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image13998_aec713-47 img{width:100%;}.kb-image13998_aec713-47 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image13998_aec713-47 size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"10393\" data-permalink=\"https:\/\/docnova.ai\/fr\/united_arab_emirates_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"united_arab_emirates\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"united arab amirates\" class=\"kb-img wp-image-10393\" title=\"united arab amirates\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/united_arab_emirates_magnified_flag_with_blue_globe_256.png?resize=200%2C150&amp;ssl=1 200w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43, .wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43[data-kb-block=\"kb-adv-heading13998_2126a9-43\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43[data-kb-block=\"kb-adv-heading13998_2126a9-43\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43[data-kb-block=\"kb-adv-heading13998_2126a9-43\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43, .wp-block-kadence-advancedheading.kt-adv-heading13998_2126a9-43[data-kb-block=\"kb-adv-heading13998_2126a9-43\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading13998_2126a9-43 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading13998_2126a9-43\"><strong><strong>UAE FTA Clarifies Excise Tax Treatment for<\/strong><\/strong><br><strong><strong>Natural Shortage of Goods<\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column13998_208ec1-0b > .kt-inside-inner-col,.kadence-column13998_208ec1-0b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13998_208ec1-0b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13998_208ec1-0b > .kt-inside-inner-col{flex-direction:column;}.kadence-column13998_208ec1-0b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13998_208ec1-0b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13998_208ec1-0b{position:relative;}@media all and (max-width: 1024px){.kadence-column13998_208ec1-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13998_208ec1-0b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13998_208ec1-0b\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-justify wp-block-paragraph\">The UAE Federal Tax Authority (FTA) has issued Public Clarification <a href=\"https:\/\/tax.gov.ae\/\/Datafolder\/Files\/Pdf\/2026\/Guide\/EXTP014%20-%20Natural%20Losses%20in%20Excise%20Goods%20-%2003%202026.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">EXTP014<\/a>, providing detailed guidance on the treatment of &#8220;Natural Shortage&#8221; of excise goods held within Designated Zones (DZs). Effective from July 1, 2025, the update clarifies that certain losses due to the inherent nature of the goods will not be classified as a release for consumption, thus avoiding excise tax.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Distinction Between Natural and Avoidable LossUnder the new clarification, shortages resulting from theft, negligence, or operational inefficiency are still considered a release for consumption and remain subject to excise tax. In contrast, natural shortages are exempt, provided they occur under specific controlled procedures.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Compliance Procedures for Taxable PersonsTo qualify for the exemption, warehouse keepers or taxable persons must follow a structured verification process:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Independent Certification: Applicants must request a report from an FTA-approved laboratory to determine the permissible percentage of natural shortage for their specific goods.<\/li>\n\n\n\n<li>Validity Period: The issued report is valid for one year from the date of issuance.<\/li>\n\n\n\n<li>Mandatory Reporting: Taxable persons must notify the FTA of the actual natural shortage by submitting a declaration via the EmaraTax platform.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">The FTA emphasizes that the declared shortage must not exceed the percentage stipulated in the independent report to maintain its tax-exempt status.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-slick-carousel uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"3\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-einvoicing-system-deadline-update-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">UAE Ministry of Finance Announces Targeted Amendments to eInvoicing System Decisions<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-05-18T16:10:04+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmai 18, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>UAE Ministry of Finance Announces TargetedAmendments to eInvoicing System Decisions The United Arab Emirates Ministry&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-tax-procedures-amendments-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">UAE Ministry of Finance Announces Comprehensive Amendments to Tax Procedures Regulations<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-04-15T09:16:44+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tavril 15, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>UAE Ministry of Finance Announces ComprehensiveAmendments to Tax Procedures Regulations The United Arab Emirates (UAE)&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-pint-ae-version-1-0-3\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Peppol \/ PINT AE Version 1.0.3<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-31T09:19:47+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 31, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Peppol \/ PINT AE Version 1.0.3 United Arab Emirates electronic document specifications &#8211; Version 1.0.3&nbsp;&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-natural-shortage-excise-tax\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">UAE FTA Clarifies Excise Tax Treatment for Natural Shortage of Goods<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-26T10:51:06+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 26, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>UAE FTA Clarifies Excise Tax Treatment forNatural Shortage of Goods The UAE Federal Tax Authority&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-excise-tax-guide-sweetened-drinks-tiered-model\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">UAE Federal Tax Authority Issues Updated Excise Tax Guide: New Models for Sweetened Drinks<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-03T12:37:56+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 3, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>UAE Federal Tax Authority Issues Updated ExciseTax Guide: New Models for Sweetened Drinks The UAE&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/uae-electronic-invoicing-guidelines-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">UAE Electronic Invoicing Guidelines Version 1.0 published<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-02T12:10:29+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 2, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>UAE Electronic Invoicing Guidelines Version 1.0 published The UAE Ministry of Finance has released the&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>UAE FTA Clarifies Excise Tax Treatment forNatural Shortage of Goods The UAE Federal Tax Authority (FTA) has issued Public Clarification EXTP014, providing detailed guidance on the treatment of &#8220;Natural Shortage&#8221; of excise goods held within Designated Zones (DZs). Effective from July 1, 2025, the update clarifies that certain losses due to the inherent nature of 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