B2C
Category: platform
Business-to-Consumer — transactions directly to end consumers.
B2C (Business-to-Consumer) refers to transactions where a business sells directly to individual consumers. B2C e-commerce is the primary focus of indirect tax (VAT, GST, sales tax) collection, as consumers are the final taxpayers in the supply chain. Cross-border B2C sales trigger specific tax obligations including consumer-country VAT/GST registration, IOSS for EU imports, and marketplace facilitator rules.
Examples
- • B2C sales to EU consumers from outside the EU require either IOSS registration (for goods ≤€150) or import VAT collection at the border.
- • In the US, B2C e-commerce sales must include sales tax in the checkout price in states where the seller has nexus.
- • B2C sellers must issue consumer-facing invoices that include VAT amounts in EU countries, but detailed invoices are not always required for B2C.