Retail sale in non-specialized stores

Retail sale in non-specialized stores (ISIC 471) is explicitly categorized as an Excluded Activity when the counterparty is a natural person. Under the De Minimis rule, if non-qualifying revenue exceeds 5% of total revenue or AED 5,000,000, the entity loses its Qualifying Free Zone Person status entirely. Forensic audit focuses on the 'Natural Person' verification in the CRM and POS systems.

Audit Red Flag

Artificial fragmentation of sales invoices to mask B2C retail transactions as B2B wholesale distribution to exploit the 0% rate.

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