Publishing of directories and mailing lists

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 5812 involves the commercial exploitation of data lists. Under Ministerial Decision No. 229 of 2025, publishing activities are generally treated as non-qualifying services unless they meet the specific criteria for 'Software Publishing' or 'Headquarter Services'. If the revenue is derived from third-party marketing placements within the directories, it is strictly categorized as Excluded Income, potentially tainting the entity's Qualifying Free Zone Person status if the de minimis limit is breached.

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Legal Reference

Article 3, Clause 2(f) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Reclassification of 'Advertising Revenue' (Excluded Activity) as 'Directory Subscription Fees' to stay below the 5% de minimis threshold.

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