This FAQ explains the differences between Delivered Duty Paid (DDP) and Delivered Duty Unpaid (DDU) for cross‑border merchants, outlining who pays duties, the impact on customer experience, and the technical requirements for each option. It highlights that DDP offers cost certainty and faster customs clearance, while DDU can lead to refused deliveries and additional costs. The guide also details FlavorCloud’s guaranteed DDP service, which locks landed cost at checkout, and the prerequisites for product eligibility such as HS codes, country of origin, and weight.

Italy’s mandatory B2B e‑invoicing via the SDI platform has exposed high first‑pass rejection rates driven by master‑data errors, highlighting the need for a tax engine to ensure real‑time compliance. The article quantifies savings of €37 per invoice and a drop in rejection rates to about 5% when a tax engine is used. It underscores that even mature markets like Italy still face significant data quality challenges that a tax engine can address.

The article explains how contract and toll manufacturing arrangements are treated under EU VAT law, highlighting the importance of economic reality in determining whether the supply is of goods or services. It outlines the reverse charge mechanism for toll manufacturing, the French four-part test, and the risk of creating a Fixed Establishment that triggers local VAT registration and reporting obligations.

The article explains how VAT on food supplements varies across EU member states, highlighting Germany’s split between solid (7%) and liquid (19%) rates and Sweden’s temporary 6% rate until 2027. It stresses the importance of correct Combined Nomenclature classification to apply the right rate and warns that misclassification can trigger back payments and fines.

Slovakia is advancing its mandatory e‑invoicing rollout, with the new system set to take effect on 1 January 2027. A draft amendment to the VAT Act introduces transitional relief, exempting domestic buyers from digital reporting of received invoices until 1 July 2030. The government also opened voluntary participation to entrepreneurs and is developing a certified digital postman framework.