Repair of electronic and optical equipment

ISIC 3313 is categorized as a service activity. Under the UAE CT regime, repair services are not listed as 'Qualifying Activities' and are generally treated as 'Excluded Activities' when provided to non-Free Zone persons. Forensic scrutiny focuses on the 5% de minimis threshold for non-qualifying revenue and the distinction between 'Processing of Goods' (Qualifying) and 'Repair/Maintenance' (Excluded).

Audit Red Flag

Re-characterization of 'Repair Services' as 'Manufacturing' or 'Processing' to circumvent the Excluded Activity list.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.