Taxpayers can register under the regime if they: 1) provide telecommunications, broadcasting, or electronic services to non-taxable entities in EU countries; 2) provide other business-to-consumer (B2C) services; 3) carry out intra-community distance sales of goods; 4) make specific domestic deliveries of goods; or 5) carry out distance sales of goods imported from non-EU countries and have intrinsic values under 150 euros (US$177).
Source: bloombergtax.com