DDP fiscal representation obligation
Quelle: https://iccwbo.org/resources-for-business/incoterms-2020/
A legal or contractual obligation whereby, under Delivered Duty Paid (DDP) terms, the seller assumes the statutory obligation to represent or handle VAT/taxes with the tax authorities of the destination country, typically including reporting and paying VAT or similar taxes on import. The requirement stems from national tax law, EU rules, or specific customs/levy regulations and varies by jurisdiction and trade arrangement.
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