What is the term for selling goods to consumers within the EU?

The correct term for selling goods to consumers within the EU is referred to as "Dispatch." This term specifically describes the process of sending goods from one member state to another within the EU, usually to end consumers or businesses. When goods are dispatched, they are moving within the common market, which is designed to facilitate trade without customs duties or other barriers between member states.

The concept of dispatch is critical in understanding the flow of goods within the EU, where VAT regulations and obligations for sellers often change based on the destination of the goods. This is essential for compliance with EU tax laws and ensuring that VAT is charged correctly.

In contrast, the other terms describe different processes: "Acquisition" typically refers to the process of buying goods, particularly in the context of VAT, where it can relate to the acquisition of goods from other member states. "Import" refers specifically to bringing goods into the EU from outside, which incurs different tax implications. "Export" describes the process of selling goods outside of the EU, which also involves distinct regulations and duties. Understanding these distinctions is crucial for effective management of indirect tax obligations.