Publishing of directories and mailing lists

ISIC 5812 involves the commercial exploitation of data lists. Under Ministerial Decision No. 229 of 2025, publishing activities are generally treated as non-qualifying services unless they meet the specific criteria for 'Software Publishing' or 'Headquarter Services'. If the revenue is derived from third-party marketing placements within the directories, it is strictly categorized as Excluded Income, potentially tainting the entity's Qualifying Free Zone Person status if the de minimis limit is breached.

Audit Red Flag

Reclassification of 'Advertising Revenue' (Excluded Activity) as 'Directory Subscription Fees' to stay below the 5% de minimis threshold.

Which UAE zones permit this activity?

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