Is zakat due on a shop bought for trade at the end of each year (hawl), or upon its sale?

Zakat is not obligatory on a place whose trade intention is uncertain. If you bought it for trade, then its zakat is obligatory every year when a whole year passes on its original price. If you bought it for work, zakat is obligatory on the trade goods within it, but not on the shop itself or fixed tools not intended for sale, such as cabinets and refrigerators.