Event catering

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 5621 (Event Catering) is fundamentally a service-based activity. Under Ministerial Decision No. 229 of 2025, it does not fall within the exhaustive list of 'Qualifying Activities'. Furthermore, if the catering is provided to natural persons (end-consumers), it is explicitly categorized as a Non-Qualifying Activity. Revenue from this activity contributes to the de minimis threshold; exceeding 5% of total revenue or AED 5,000,000 will disqualify the entire entity from the 0% rate.

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Legal Reference

Article 3, Clause 1(l) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Attempting to mask catering service fees as 'Logistics' or 'Distribution of Goods' to exploit the 0% regime for Qualifying Activities.

5 licensable activities under this classification

Banquet kitchenExternal approval required

From AED 1,000 (Abu Dhabi)

Fish & Meat GrillingExternal approval required

Local Sweets PreparingExternal approval required

From AED 500 (Abu Dhabi)

Pastry PreparingExternal approval required

Sandwich ShopExternal approval required

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