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渉外の重要ケース
Practice review: VAT and filing duties in cross-border e-commerce
Selling to overseas consumers can trigger VAT registration and filing duties in the destination country.
A common scenario: a cross-border seller ships goods or digital services to a market's consumers and, due to thresholds or rule changes, must register and file VAT in the destination — but had not.
Many markets now have specific rules for cross-border digital services and low-value goods; ignoring them can bring back-tax and penalties.
The lesson: map VAT registration thresholds and filing duties per target market and build tax compliance into pricing and operations, not remediation.