DAP fiscal representation
Quelle: https://www.avalara.com/vatlive/en/vat-fiscal-representation.html
DAP fiscal representation refers to a service where a fiscal representative (VAT agent) in the destination country handles the tax obligations of a foreign seller. In the context of DAP (Delivered at Place), the VAT representative ensures VAT compliance in the destination country (such as registration, invoicing, and VAT returns), while delivery, transport, and risk under DAP terms remain with the seller or carrier. Payment of duties may fall to the buyer or as agreed.
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