Incoterms VAT Risk
Quelle: https://iccwbo.org/resources-for-business/incoterms-rules/
In international trade terms, Incoterms define the allocation of responsibilities, costs, and risks for the transport and delivery of goods up to a named point. Value-Added Tax (VAT) liability and payment are governed primarily by national tax law and are not the core focus of Incoterms. Incoterms specify who bears the risk of loss or damage to the goods and who pays costs up to the agreed point, but they do not determine VAT obligations in general. In certain terms (e.g., DDP), the seller may be responsible for import VAT and customs clearance. Therefore, the concept of “Incoterms VAT risk” depends on the chosen Incoterm and national VAT regulations.
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