Sale, maintenance and repair of motorcycles and related parts and accessories

ISIC 454 encompasses both wholesale and retail. Under the UAE CT regime, 'Distribution of goods or materials' is a Qualifying Activity only if conducted in/from a Designated Zone to a customer that resells or processes the goods. Retail sales to end-consumers and general maintenance/repair services are Non-Qualifying Activities. If Non-Qualifying revenue exceeds the de minimis threshold (5% of total revenue or AED 5 million), the entity loses QFZP status.

Audit Red Flag

Classification of B2C retail sales or end-user repair services as 'Qualifying Distribution' to bypass the 9% rate.

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