It is on-line ordering of physical goods from a supplier over a network, either by e-mail or directly from a website, which are then delivered to you through established channels. The relevant shipments have in any case a commercial nature (they do not refer to gifts). The rules differ according to where you are buying the goods from.
Source European Commission
Latest Posts in "European Union"
- CJEU Clarifies VAT Rules for Transfer Pricing Adjustments in Intragroup Transactions
- ETAF Calls for Modern, Harmonised VAT Rules for EU Travel and Tourism Sector Reform
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications