The online sales market or e-commerce in the region is
growing rapidly. Every day, more and more legal entities
recognize the need to place or just present their products on the
Internet market. There are numerous advantages of
internet sales , and one of the biggest -
it brings customers the speed and availability of various types of
products, while sellers have benefits in reduced business costs.
Given that online commerce is increasingly represented in
total trade, this area needs to be further
regulated, especially from the tax point of
view.
Law on Prevention of Illegal Business prescribes that it is
prohibited to perform activities without prior registration or
without the approval prescribed by law, i.e., contrary to
the conditions under which that approval was given. Also,
according to the Law on Prevention of Illegal Business, a legal
entity and an entrepreneurs are obliged to conduct their
business through bank accounts, which must be previously
