Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores (ISIC 4741) | UAE Activity Classification | Scout by Arakan
Retail sale of computers, peripheral units, software and telecommunications equipment in specialized stores
Excluded · 9% taxable
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
Under the UAE Corporate Tax regime, 'Retail' is explicitly categorized as an Excluded Activity. ISIC 4741 focuses on sales to end-consumers (natural persons). Even if conducted by a Qualifying Free Zone Person, income from retail is taxed at 9% unless it falls under the De Minimis threshold. Forensic scrutiny will focus on the 'Reseller' status of customers to distinguish between Excluded Retail and Qualifying Distribution.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 3, Clause 1(l)
Audit Red Flag
Misclassification of B2C retail transactions as B2B 'Distribution of Goods' to exploit the 0% Qualifying Income regime.
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