VAT territoriality
Quelle: https://ec.europa.eu/taxation_customs/business/vat/how-vat-works/place-of-supply_en
The principle of VAT territoriality describes where VAT is due for a supply of goods or services. It determines the place of taxation, the applicable rules, and the rates depending on the territorial location of the transaction.
Related Terms
⚖️ ICC Incoterms 2020
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