Non-specialized wholesale trade

Under the 2025 framework, non-specialized wholesale trade is categorized under 'Distribution of goods or materials in or from a Designated Zone'. Forensic audit focus is on the 'Reseller' status of the counterparty. If the buyer is the end-user, the activity fails the 'Qualifying Activity' test under the distribution criteria. Documentation must include the buyer's trade license and a declaration of intent for resale.

Audit Red Flag

Inadvertent retail sales to end-consumers or non-resellers, which reclassifies the income as Excluded Income subject to the 9% rate.

Not sure which activity applies to you?

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