Incoterms fiscal representation
Quelle: https://iccwbo.org/resources-for-business/incoterms/
Note: This term is not an official Incoterms term. It refers to appointing a local fiscal representative to handle VAT/GST obligations and compliance in cross-border trade. In practice, a fiscal representation may be required for non-resident sellers or buyers to satisfy tax responsibilities in the destination country, including VAT filings and related reporting. The exact allocation of responsibilities depends on the chosen Incoterms and national tax law.
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