Event catering and other food service activities

ISIC 562 is categorized under food and beverage services. Under the UAE CT framework, services provided to the end consumer or retail-natured activities are generally excluded from Qualifying Income. Even if performed by a QFZP, this activity fails the 'Qualifying Activity' test under the updated 2025 definitions unless it is strictly incidental (less than 5%) to a primary Qualifying Activity.

Audit Red Flag

Misclassification of catering service fees as 'Management Fees' or 'Ancillary Logistics' to circumvent the Excluded Activity status of F&B services.

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