Sale of motor vehicle parts and accessories

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: STANDARDAI-derived

Income from the sale of motor vehicle parts is Qualifying only if it meets the 'Distribution of goods or materials' criteria. This requires the goods to be distributed from a Designated Zone to a customer that resells or processes them. Sales to end-users (B2C) or non-reselling entities are Excluded Income taxed at 9%.

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Legal Reference

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

Audit Red Flag

Classification of 'Retail' sales to end-consumers or workshops as 'Wholesale Distribution' to claim 0% rate.

6 licensable activities under this classification

Auto Accessories TradingNo external approval required

Auto Spare Parts & Components TradingNo external approval required

Motor Vehicles Batteries TradingNo external approval required

Tyres & AccessoriesTradingNo external approval required

Used Auto Spare Parts & Requisites TradingNo external approval required

Used Tires Waste TradingNo external approval required

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