In relation to an electronic commerce activity carried on from an establishment in the United Kingdom with or for a UK ECA recipient, or an ECA recipient in a non-EEA State, a domestic ECA provider must comply with the requirements set out in ECO 3 Annex 1 R (1), (2) and, if it is a professional firm (or a person that is regulated by the equivalent of a designated professional body in an EEA State other than the United Kingdom), (3).
ECO 3 Annex 1 RR(1) implements articles 5 (except paragraph 1(f)), 6 and 10 of the directive; these provisions require certain information to be provided by a domestic ECA provider before any contract is entered into;
ECO 3 Annex 1 RR(2) implements article 11 of the directive, which relate to matters arising after the contract has been entered into; and
ECO 3 Annex 1 RR(3) implements article 5.1(f) of the directive; these requirements apply where a domestic ECA provider is a professional firm (or a person that is regulated by the equivalent of a designated professional body in an EEA State other than the United Kingdom); this annex is therefore mainly relevant to firms which are solicitors, accountants, and actuaries.
In contrast to an outgoing ECA provider (see ECO 2.2.1 R), a domestic ECA provider is not relieved of the obligation to comply with the COB requirements specified in ECO 1.2.6 E, or, in the case of an insurer, ECO 1.3.3 R. A domestic ECA provider must therefore comply with COB in full, as well as the provisions set out in ECO 3.2.1 R.