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Example 1: A company that resells products can be both (i) a distributor for the products it has purchased from a manufacturer and resells on the market; and (ii) a manufacturer for products it has rebranded and sells under its own name. Example 2: A provider of an online marketplace can be considered as (i) a provider of an online marketplace for products for which it provides only an intermediary service(s); (ii) as a fulfilment service provider for products for which it provides fulfilment service, and (iii) as a manufacturer for products sold under its own name.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.