Trade Compliance Unpacked: Incoterms, VAT and Customs Explained
Journal
International
International VAT Monitor 2025 (Volume 36), No. 6
In cross-border trade, the fine print of Incoterms can significantly shape VAT obligations and customs compliance in ways that are often underestimated. In this article, the author unpacks the practical and legal intersections of these three pillars, offering clarity on how to structure transactions that are not only efficient but also audit proof.