Manufacture of bearings, gears, gearing and driving elements

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Manufacturing is a Qualifying Activity. Forensic audit focuses on the 'Substantial Transformation' test to ensure the activity is not merely 're-packaging' or 'simple assembly' which would reclassify the income as non-qualifying trading income. Verification of CAPEX and utility consumption is required to prove physical production.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Bundling of 'Excluded' technical installation services or post-sale maintenance contracts within the manufacturing invoice to bypass the 5% de minimis threshold.

1 licensable activity under this classification

Bearings & Gears ManufacturingNo external approval required

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