Scenario 2 – you can’t use your European customer as your Importer of Record (IOR)
This is a simple operation for the buyer, which Fdoes not involve the disbursement of VAT. In this scenario, the VAT will be reverse charged, which means your buyer (the importer) will be responsible for the VAT declaration. While using the DDP Incoterm, you can easily import your goods into the European Union by using your customer as your Importer of Record (IOR) if your customer is already registered for VAT in the European Union and has EORI number. What are your options as a foreign company selling under a DDP Incoterm in France ? Scenario 1 – your customer is registered in the European Union and acts as an Importer of Record (IOR) If you are a non-European company and need to import goods into France, you need to appoint an importer while going through European customs procedures. Importer Of Record (IOR) for import operations into France