Question: When would a U . S . company be liable to collect / charge for VAT? When it is the exporter of record When it

When would a U.S. company be liable to collect/charge for VAT?
When it is the exporter of record
When it is the importer of record
When it invoices above $1200
Never - it is an overseas function only
 When would a U.S. company be liable to collect/charge for VAT?

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