Across the globe, the concept of “nexus” is continuing to evolve, and indirect tax registration thresholds are being lowered. A new VAT registration can only be a click away, as receiving an order from a customer in a foreign jurisdiction can often be enough to trigger a local compliance requirement there.
We have set out below the top four scenarios that are likely to cause a VAT issue and trigger a local VAT/GST registration in a foreign country, even where the supplier/seller has no physical presence there.
Source: avalara.com
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