Repair of footwear and leather goods

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under the framework of Ministerial Decision No. 229 of 2025, repair services for personal and household goods are categorized as 'Excluded Activities' when provided to natural persons. Even in a B2B context, this activity fails to meet the definition of 'Qualifying Activities' such as Manufacturing or Processing of Goods, as it constitutes a terminal service rather than a value-add in the supply chain of a tradeable good.

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Legal Reference

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

Audit Red Flag

Revenue leakage from the sale of leather care accessories (Retail) being misclassified as service income to circumvent the 5% de minimis threshold.

2 licensable activities under this classification

Shoe RepairingNo external approval required

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