Wholesale trade, except of motor vehicles and motorcycles

Activity falls under 'Distribution of goods or materials' provided the goods are distributed in or from a Designated Zone to a customer that resells or processes the materials. Forensic audit focus is on the 'Reseller' status of the counterparty; if the counterparty is the final user, the income is non-qualifying.

Audit Red Flag

Inclusion of 'End-Consumer' sales (B2C) within the wholesale ledger, which triggers the 9% rate on the entire distribution stream if de minimis thresholds are exceeded.

Not sure which activity applies to you?

Scout maps your business description to the correct activity code automatically.