Abstract: A payment and distribution system (1) allows a retailer (2) to be supplied with one or more goods (3) that have been ordered from a wholesaler (4). System (1) includes a remote delivery terminal (5) that is associated with a delivery vehicle (6) of a delivery agent. Vehicle (6) provides for the transport of goods (3) to the first party. Terminal (5) is responsive to the retailer (2) for providing a confirmation signal to confirm that goods (3) have been transported to the retailer and to provide a predetermined value for the goods. A provider server (7) is operated by a provider (8) for receiving the confirmation signal and for maintaining a first account for retailer (2) and a second account for wholesaler (4), wherein, in response to the confirmation signal, the first account is debited by the and second account is credited.