Repair of communication equipment

ISIC 9512 covers the repair of mobile phones and communication gear. Under Ministerial Decision No. 229 of 2025, this is categorized as a service activity. It does not meet the definition of 'Qualifying Activities' (e.g., Manufacturing or Re-insurance). Consequently, income from this activity is treated as Excluded Income unless it qualifies under the de minimis rule (not exceeding 5% of total revenue or AED 5 million).

Audit Red Flag

Misclassification of B2C repair services (Natural Persons) as B2B Qualifying Income to stay within the 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.