Retail sale in non-specialized stores with food, beverages or tobacco predominating

ISIC 4711 pertains to retail sales primarily to natural persons. Under the Free Zone Corporate Tax regime, 'Retail' is explicitly defined as an Excluded Activity. Income from this code will disqualify the Free Zone Person from the 0% regime if it exceeds the de minimis threshold (the lower of 5% of total revenue or AED 5,000,000). Forensic focus is on the 'Natural Person' test and the 'Designated Zone' physical delivery requirement.

Audit Red Flag

Artificial fragmentation of B2C retail transactions into B2B wholesale invoices to circumvent the 'Excluded Activity' classification.

Which UAE zones permit this activity?

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