The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT

You are a non-European company and you use the Incoterm DDP for your sales to France and the Incoterm EXW for your purchases from France? You are likely to act as an IOR/EOR ​​on French territory and have certain VAT obligations.

Source: easytax.co