The distance sale plays an increasingly important role in economic turnover. Its popularity among entrepreneurs results from the possibility of the reduction of fixed costs arising from the maintenance of stationery stores while increasing the extent of potential consumers. During the lockdown introduced due to the prevailing COVID-19 pandemic, the distance sale saved a significant part of Companies from a crisis or from the termination of their business. This experience has shown the enormous potential for online shopping.
Nevertheless, due to the specific nature of the VAT regulations regarding the distance selling where a purchaser is an individual person, the execution of the VAT settlement correctly can be questionable.
Source: asbtaxblog.com
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