Wholesale of other machinery and equipment

Wholesale of machinery is categorized under 'Distribution of goods or materials' as a Qualifying Activity. Forensic focus is on the 'Wholesale' definition: the customer must be a business that resells, processes, or alters the goods. If the machinery is sold for the customer's own internal use, the income is taxed at 9%.

Audit Red Flag

B2C transactions or sales to end-users; the FTA will scrutinize customer trade licenses to ensure they are reselling or processing the machinery, as sales to end-users constitute 'Retail' and are Excluded Income.

Which UAE zones permit this activity?

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