Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles in specialized stores

Under the UAE Corporate Tax framework, 'Retail Trade' is explicitly defined as an Excluded Activity. Even if the entity operates within a Designated Zone, the 'Distribution of Goods' qualifying activity excludes sales made to end consumers (natural persons for personal use). Forensic audit will focus on Customer Master Data and KYC to verify if purchasers are taxable persons or end-users.

Audit Red Flag

Recharacterization of B2C retail transactions as B2B wholesale distribution to exploit the 0% rate for Designated Zone traders.

Which UAE zones permit this activity?

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