Retail sale of carpets, rugs, wall and floor coverings in specialized stores

Retail sale to natural persons is explicitly defined as an Excluded Activity. Under ISIC 4753, the activity is inherently consumer-facing. Even if conducted within a Designated Zone, income from retail trade does not constitute Qualifying Income unless it can be proven the transaction is a wholesale distribution to a non-natural person, which contradicts the 'Retail' nature of this ISIC code.

Audit Red Flag

Misclassification of B2C retail transactions as B2B 'Distribution of Goods' to exploit the 0% Qualifying Income rate.

Which UAE zones permit this activity?

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