Retail trade not in stores, stalls or markets

ISIC 479 encompasses retail trade via internet or mail order. Under the UAE Corporate Tax regime for Free Zone Persons, 'Distribution of goods or materials' is a Qualifying Activity only when the customer is a reseller. Retail (sale to end-consumers) is explicitly defined as an Excluded Activity, subjecting the income to the standard 9% rate if it exceeds the de minimis threshold.

Audit Red Flag

Misclassification of B2C e-commerce revenue as B2B 'Distribution of Goods' to illicitly claim Qualifying Income status.

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