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B2B or B2C sounds like a label for a business plan, but it decides concrete things: the VAT on your invoice, the price you may show, whether the buyer can send the order back, who signs off and how long it takes. Plenty of companies are both: a wholesaler with a trade counter and a consumer web shop, a software firm with a free app and enterprise licences, an installer working for homeowners and for property managers. Treat both buyers the same way and you usually lose one of them.
The line is drawn by law, not by feel. Under EU and UK consumer law a consumer is a private individual buying outside their trade or profession. A sole trader buying a laptop for the business is not a consumer, even when paying with a personal card. Around the two main forms you will also meet B2G (selling to government through public tenders) and D2C (a brand selling directly to consumers without retailers in between).
What changes when you sell across borders
| Selling to businesses | Selling to consumers | |
|---|---|---|
| VAT on cross-border sales in the EU | Usually reverse charge: the buyer accounts for VAT | Above €10,000 a year in EU distance sales, the buyer's country's VAT, via the One-Stop Shop |
| Price on screen | Excluding VAT is fine | Final price including VAT and all charges |
| Returns after an online sale | No statutory right | 14 days to withdraw, in the EU and the UK |
| Invoicing | E-invoicing mandates arriving country by country | A normal invoice or receipt |
| Decision | Two or three people, often with a budget cycle | One person or a household |
| Time to buy | Weeks to months, with quotes | Minutes to days |
The first four rows are law, and that is where the risk sits. A shop showing prices without VAT to consumers breaks price-indication rules in every EU country. A B2B shop that in practice sells to consumers owes them the 14-day withdrawal right, whatever its terms say. And B2B invoicing is changing fast: Belgium made structured e-invoicing mandatory between businesses in January 2026; see is Peppol mandatory in Belgium and our e-invoicing guide.
Two buyers, two routes to one service
B2C, private customer
1 to 2 days- Sees a post
- Asks a price on WhatsApp
- Books a slot
B2B, company with a fleet
2 to 6 weeks- Searches Google
- Fills in the fleet form
- Gets a quote
- Tests one service
- Signs a standing order
Sketch of a typical course, like the two routes on the Park & Wash one-page site.
One business, both buyers on one page
Park & Wash is a mobile car detailing business in Ghent. A private customer wants a clean car and a price today. A company with a fleet wants a recurring slot for several vehicles, an invoice and someone who follows up. We built a one-page site with two routes: private customers ask for a price on WhatsApp, companies fill in a fleet form with the number of vehicles and the frequency they need. The figure shows how different those two journeys are, even though the service is the same.
The pattern works for almost any business with two kinds of buyer: put the choice of route at the top, not five clicks deep, and give each route its own page that matches the ad or search that brought people there. That is what a good landing page does.
What the difference does to your marketing
Business buyers search for their problem ("fleet maintenance contract", "payroll for a limited company") and can be reached on Google Ads and on LinkedIn by job title. Consumers are reached nearby and visually, on Facebook and Instagram. Business leads cost more: in US figures for 2026 a lead for business services through Google averages $93.69, against $30.57 for a restaurant. A business that stays five years is also worth far more, so judge each channel on cost per acquisition against customer value, never on the price of a click.
A consumer often buys in one visit. A business needs follow-up: a quote, a second meeting, a decision-maker who has not seen your work yet. A CRM keeps track of who received what and when to call back, and lead generation covers the companies that are not ready to buy yet.
Edge cases sellers ask about
Is a sole trader a business or a consumer?
A business when buying for the trade, so consumer protection does not apply; a consumer when buying privately. If in doubt, ask for a VAT or company number at checkout.
Can I show prices without VAT on my website?
To businesses, yes. If consumers read the same pages, show both clearly, or let the visitor choose and remember the choice.
Do I charge VAT to a business customer in another EU country?
For most services and goods between VAT-registered businesses, the reverse charge applies and you invoice without VAT, quoting the customer's VAT number. Check the rules for your product with an adviser.