Registration of vendor: member state of origin
First of all, identification of vendors must occur prior to first delivery. As a seller, you need to register with the member state of departure of goods.
Second, you as the seller must be authorised to deal in duty-paid goods. For you to be authorised as an excise vendor through duty representative, you need to contact revenue administration.
Third, you can use computers for stock control and/or accounting purposes. Also, you need to include this request in application for approval, which will provide full details of the system you intend to adopt. The standard of records stored on premise computers must be equivalent to that required for manual records.
Registration of vendor: member state of destination
Furthermore, when you sell products regularly, as defined in art. 36 of the Council Directive 2008/118/EC ‘Distance selling’ scheme, you must register as a distance seller / trader / vendor in the member states of destination.
Therefore, if you fail to apply for authorisation or approval at the correct time, you will attract a financial penalty.
Also, your obligation laid down for distance sales must be fulfilled by your tax representative, if/when required.
Finally, you as a registered seller need to appoint a tax representative prior to your first dispatch.
Also, each member state has defined the specific forms and instructions to appoint a representative and how to set-up a deferment account.