Retail sale of beverages in specialized stores

Retail sale of goods is explicitly defined as an Excluded Activity under the UAE Corporate Tax regime for Free Zone Persons. As ISIC 4722 involves transactions with natural persons (B2C), the income generated is Non-Qualifying Income, subject to the 9% rate if the de minimis threshold is exceeded or if the person elects to be subject to the standard regime.

Audit Red Flag

Artificial fragmentation of sales where retail beverage transactions are invoiced as 'consultancy' or 'wholesale distribution' to circumvent the B2C exclusion.

Which UAE zones permit this activity?

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