Repair and installation of machinery and equipment

While ISIC 33 is often ancillary to manufacturing, the FTA distinguishes between 'Processing' (Qualifying) and 'Maintenance/Repair' (Service). If the repair is performed on Mainland-located assets, the income is 'Excluded Income' regardless of the service provider's Free Zone status. Forensic audit will focus on GPS logs, work orders, and site access permits to determine the geographic source of the service.

Audit Red Flag

Revenues derived from 'Installation' services performed physically on the UAE Mainland for a Mainland counterparty, which are sourced in the State and subject to the 9% rate.

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