VATREG16700 - Special considerations for certain registrations: direct sellers: general
A number of companies concentrate on selling directly to the consumer rather than via the usual retail outlets, using methods generally referred to as 鈥榙irect selling鈥�. Their products are sold to the public through:
- extensive use of 鈥榙istributors鈥�, 鈥榙emonstrators鈥�, 鈥榙ealers鈥�, and similar persons, who may, at first sight, appear to be independent
- 鈥榬epresentatives鈥� or 鈥榓gents鈥�, who may have paid for a franchise, or
- employees.
For the purpose of this guidance, these will be referred to as the 鈥榮alesperson鈥�.
Typical examples of direct selling companies are@
- Avon Cosmetics in the cosmetics/perfumery trade, and
- Kleeneze in the household cleaning/appliance trade.
Their respective methods vary, however.