- The Danish Tax Council issued a binding answer clarifying VAT treatment for drop shipments from outside the EU.
- The case involved a fulfillment company handling goods sold to EU customers, shipped directly from outside the EU without EU storage or distribution.
- The clients did not use the distance selling import regime, prompting the taxpayer to ask how VAT should apply.
- The Council concluded that the agreed delivery terms (such as DDU or DAP to a named destination) affect the VAT assessment.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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