Repair of communication equipment

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

ISIC 9512 covers the repair of mobile phones and communication gear. Under Ministerial Decision No. 229 of 2025, this is categorized as a service activity. It does not meet the definition of 'Qualifying Activities' (e.g., Manufacturing or Re-insurance). Consequently, income from this activity is treated as Excluded Income unless it qualifies under the de minimis rule (not exceeding 5% of total revenue or AED 5 million).

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Legal Reference

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

Audit Red Flag

Misclassification of B2C repair services (Natural Persons) as B2B Qualifying Income to stay within the de minimis threshold.

2 licensable activities under this classification

Mobile Phone RepairNo external approval required

Telecommunications Equipment RepairNo external approval required

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