Distance sales in the EU are governed by cross-border tax rules. In July 2021, these rules were changed in a three-part EU VAT e-commerce package.
Beyond that, the EU has a ton of distance selling regulations (DSR), designed to protect European consumers from scams, fraud, and just low-quality or misrepresented products.
All of these rules apply only to EU sellers or non-EU sellers with a permanent establishment in the EU.
Source Quaderno
