Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Distance selling definition

What does Distance selling mean? In legal practice, distance selling describes consumer sales of goods, services or digital content made without the trader and consumer being physically together, typically online, by telephone or mail order. In UK law it aligns with the statutory “distance contract” defined in the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013, which apply in England and Wales, Scotland and Northern Ireland. In Ireland, distance contracts are regulated principally by the Consumer Rights Act 2022 and related EU‑derived regulations, including the European Union (Consumer Information, Cancellation and Other Rights) Regulations 2013. Key features include: conclusion under an organised...

VAT distance selling of goods between Northern Ireland and the EU: inbound and outbound rules, thresholds and registration (Archived; position as at 1 January 2021)

Published by a LexisNexis Tax expert

Practice notes

ARCHIVED:

Following the changes proposed under The Windsor Framework, the details of which the UK government publicly set out on 27 February 2023, this Practice Note has been formally archived and is no longer updated. The material within this Practice Note remains correct as at 1 January 2021. For additional detail on The Windsor Framework and what it means for VAT in Northern Ireland, see: The Windsor Framework. This Practice Note addresses VAT in relation to the movement of Goods between Northern Ireland (NI) and the EU from 1 January 2021 (and how it applied to all VAT-registered businesses in the UK on or before 31 December 2020). Distance selling arises where a VAT-registered EU supplier sells and ships goods to a customer in another EU country who is not registered for VAT. The customer might be a private person, or an organisation that does not have to register for VAT such as a Charity or public authority, or a business that is below the registration threshold or makes only exempt supplies. It is essential to remember that distance selling operates only between Member States so mail order supplies to customers in territories outside the EU VAT area, for instance...

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Web page updated on 22/05/2026

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