Intra-Community distance sales of goods

An intra-Community distance sale of goods occurs when goods are:

  • dispatched
  • or
  • transported

by, or on behalf of, a supplier in one European Union (EU) Member State to certain customers in another Member State.

This includes:

  • mail order sales
  • phone or tele-sales
  • physical goods ordered over the internet 
  • situations where a supplier intervenes indirectly in the transport or dispatch of the goods.

It does not include new means of transport or goods supplied after assembly or installation.

Further guidance contains more detailed information on the Value-Added Tax (VAT) treatment of intra-Community distance sales of goods.