Wholesale and retail trade and repair of motor vehicles and motorcycles
4 activity groups
Mixed · depends on counterparty
Forensic Analysis
DZ requiredSubstance: STANDARDAI-derived
Wholesale trade of motor vehicles is a Qualifying Activity under 'Distribution of goods or materials'. However, retail trade (sale to end-users) and repair services are specifically categorized as Excluded Activities. Forensic audit must bifurcate revenue streams to ensure non-qualifying income does not breach the de minimis limit, which would disqualify the entire entity from the 0% regime.
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Legal Reference
Ministerial Decision No. 229 of 2025, Article 2 and Article 3
Audit Red Flag
Revenue leakage from retail sales to end-consumers or walk-in repair services exceeding the 5% de minimis threshold.