Service activities incidental to land transportation

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

While 'Logistics Services' is a Qualifying Activity, ISIC 5221 includes infrastructure operations (tunnels, bridges, parking). Revenue derived from the public or non-commercial transport entities is often treated as Non-Qualifying Income. Forensic focus is on the bifurcation of B2B logistics support versus B2C infrastructure usage.

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Legal Reference

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

Audit Red Flag

Misclassification of 'private vehicle parking fees' or 'passenger terminal retail' as 'Logistics Services' to exploit the 0% regime.

6 licensable activities under this classification

Bus Management & OperationExternal approval required

Electric Vehicles Charging Stations Management & OperationExternal approval required

Fleet Vehicles ManagementNo external approval required

Management of Transport and Delivery Orders through Online Platforms and Smart AppsExternal approval required

Motorcycle Towing ServicesNo external approval required

Vehicles RecoveryNo external approval required

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