Incoterms & VAT: Why Ex Works Gives Tax Advisors the Shivers скачать в хорошем качестве

Incoterms & VAT: Why Ex Works Gives Tax Advisors the Shivers

Stop digging, start winning: Build your VAT arguments in seconds with Vatvocate AI – join the list: https://vatvocate.com/vatvocate-intel... Ex Works in international trade? Gorka Echevarría calls it "the Incoterm that gives us the shivers." And he's right – if your buyer is outside the EU, they legally cannot act as exporter of record. Your contract says one thing. Customs law says another. In this episode, Gorka Echevarría (VAT Expert Group at European Commission, Tax Executives Institute) walks us through the VAT and customs consequences of Incoterms – from Ex Works problems to DDP traps. We also tackle chain transactions: why transport organization matters more than risk allocation, how Article 36a works (and when it doesn't), and what happens when Incoterms in a chain don't align. The bottom line: Incoterms aren't just logistics terms. They determine your exporter status, VAT recovery rights, and zero-rating eligibility. Choose them thoughtfully – or pay the price at the audit. Podcast Page: https://www.vatvocate.com/