While Incoterms are generally only indicative for VAT purposes, DDP is a red flag from an indirect tax perspective and will generally always result in Import VAT being paid by the seller as they will be acting as the importer of record. The onward sale could trigger a mandatory VAT registration requirement. In addition, in some countries a VAT registration number is required in order to act as an importer and account for Import VAT under the reverse charge, for example France. EX-W can also increase the risk of local VAT being incurred and more onerous documentation requirements in order to substantiate an exemption or zero-rating for exports.
Source: Avalara
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