Retail sale of carpets, rugs, wall and floor coverings in specialized stores

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Retail sale to natural persons is explicitly defined as an Excluded Activity. Under ISIC 4753, the activity is inherently consumer-facing. Even if conducted within a Designated Zone, income from retail trade does not constitute Qualifying Income unless it can be proven the transaction is a wholesale distribution to a non-natural person, which contradicts the 'Retail' nature of this ISIC code.

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Legal Reference

Article 3(1)(a) of Ministerial Decision No. 265 of 2023 and MD 229 of 2025

Audit Red Flag

Misclassification of B2C retail transactions as B2B 'Distribution of Goods' to exploit the 0% Qualifying Income rate.

5 licensable activities under this classification

Carpets TradingNo external approval required

Curtains & Upholstery Fabrics TradingNo external approval required

Metal Blinds TradingNo external approval required

Oriental Carpets TradingNo external approval required

Wall Paper TradingNo external approval required

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