Entry

 

　"Importing" is to bring assets physically into the EU from third countries (outside the EU). There is no need to ask whether the importer is a taxable enterprise, a corporation not subject to taxation, or an ultimate consumer, nor is it due to buying or selling. Attention should be paid because European Value Added Tax Law, according to Incoterms at the time of importing, its response method differs.

【Case D】 Exporting from Japan to the EU by FOB

If Japanese companies export to Europe within FOB, VAT at the time of import clearance will not be paid by the Japanese company that is the shipper. For this reason, Japanese companies are not obligated to register VAT in Europe.

[Case E] Japan exports to the EU region through DDP

When Japanese companies export to Europe within DDP terms, the company will pay VAT upon import. Since imports are one of the taxation requirements, Japanese companies are obligated to register value-added taxes in member countries that have paid value-added tax at the time of import. VAT must also be taxed to buyers in the supply of goods in member countries.