Distance selling is subject to many VAT regulations. Companies dealing with this activity are obliged to strictly comply with them.
In terms of VAT, online sale means that companies being VAT payers carry out intra-Community deliveries to private individuals (B2C) or companies not registered for VAT. This term should not be confused with an intra-Community shipment exempted from VAT, which concerns transactions between companies (B2B).
Note! The system of remote sales does not apply to new means of transport or products subject to excise duty where sale is intended for exempt persons (alcohol, alcoholic beverages, mineral oils, tobacco products). These are governed by separate regulations on excise duty.