Other retail sale not in stores, stalls or markets

Retail sale to end consumers is explicitly defined as an Excluded Activity under the Qualifying Free Zone Person regime. ISIC 4799, covering direct sales and vending, primarily targets natural persons. Even if conducted from a Designated Zone, income from these transactions is subject to the 9% standard rate as it does not meet the 'Qualifying Income' criteria for transactions with non-Free Zone persons.

Audit Red Flag

Attempting to mask B2C 'Other Retail' transactions as B2B 'Distribution of Goods' to qualify for the 0% regime.

Which UAE zones permit this activity?

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