Repair of electrical equipment

Under MD 229 of 2025, ISIC 3314 is categorized under 'Manufacturing or processing of goods or materials'. Forensic focus is on whether the repair constitutes a 'substantial transformation' or 'restoration to original specification' versus routine maintenance. If the service is provided to a Mainland person, it is only Qualifying if it meets the de minimis test or is performed for a QFZP as the beneficial owner.

Audit Red Flag

Re-characterization of 'Retail Repair' (Excluded) as 'Industrial Processing' (Qualifying) to circumvent the 5% de minimis threshold for Mainland-sourced income.

Which UAE zones permit this activity?

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