Web portals

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Web portals under ISIC 6312 are scrutinized for the 'nature of the user'. While data processing and hosting are Qualifying Activities, if the portal facilitates retail sales to end consumers or provides financial intermediation, the income is reclassified as Non-Qualifying. Forensic audit focuses on the underlying transaction type rather than the digital delivery method.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 4

Audit Red Flag

Commingling of B2B service revenue with B2C e-commerce or brokerage fees which are classified as Excluded Activities.

4 licensable activities under this classification

Blogging ServicesExternal approval required

Online Insurance Premium Prices Comparison ServicesExternal approval required

Online SellerNo external approval required

PortalExternal approval required

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