Sale of motor vehicles

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229 of 2025, the distribution of goods is a Qualifying Activity only if the customer is a reseller. Sale of motor vehicles to end-consumers (retail) constitutes Excluded Income. Forensic focus is on 'Know Your Customer' (KYC) documentation to verify the reseller status of the counterparty.

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Legal Reference

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

Audit Red Flag

Classification of B2C showroom sales as B2B distribution to avoid the 5% de minimis breach on excluded income.

7 licensable activities under this classification

Buses , Trucks TradingNo external approval required

Electric Cars TradingNo external approval required

Military Combat Vehicle TradingExternal approval required

Military Container TradeExternal approval required

Specialized Vehicles for Safe Transport TradingExternal approval required

Trailers TradingNo external approval required

Used Trucks TradingNo external approval required

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