Wholesale of computers, computer peripheral equipment and software

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Wholesale of hardware and peripheral equipment falls under 'Distribution of goods or materials' provided the customer is a legal person (B2B). Software is qualifying only if distributed as a tangible or pre-packaged product; bespoke software development or cloud-based subscriptions are subject to 9% unless they meet specific service-related qualifying criteria.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(l)

Audit Red Flag

Reclassification of 'Software as a Service' (SaaS) or digital licensing as 'Wholesale of Goods' to claim 0% rate, which the FTA may treat as an Excluded Activity (Services).

1 licensable activity under this classification

Wholesale of Computer Systems And Software TradingNo external approval required

From AED 600 (Ajman)

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