B2B
Category: platform
Business-to-Business — transactions between companies rather than to consumers.
B2B (Business-to-Business) refers to commercial transactions between two businesses, as opposed to sales to individual consumers (B2C). In cross-border e-commerce, B2B transactions have different tax treatment than B2C: VAT is typically handled via reverse charge in the EU, invoices must include the buyer's VAT number, and customs duties may differ. B2B sellers on Amazon may offer quantity discounts and business-only pricing.
Examples
- • A German business buying products from a UK seller via reverse charge: the UK seller invoices without VAT and the German buyer self-assesses 19% German VAT.
- • Amazon Business allows sellers to offer quantity discounts, business-exclusive pricing, and request-for-quote features for B2B customers.
- • B2B invoices in the EU must include both the seller's and buyer's VAT identification numbers for the reverse charge to apply.