Retail sale of other goods in specialized stores

Under Ministerial Decision No. 229 of 2025, retail activities (ISIC 477) are generally categorized as Excluded Activities when the counterparty is a natural person. Income from such sales is subject to the 9% Corporate Tax rate unless it falls below the de minimis threshold. Forensic focus is on the 'Juridical Person' status of customers.

Audit Red Flag

Misclassification of B2C retail sales to natural persons as B2B wholesale distribution to claim the 0% rate.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.