Plamen Iliev – New Bulgarian University, Department of Economics, Sofia, Bulgaria


4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, September 3, 2020, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-30-1, ISSN 2683-4510


The topic of e-commerce has become more and more relevant in the last few years. With
the advancement of technology and the ever-increasing power of the internet, many people choose this
type of presentation instead of the classic “physical” store or office. Of course, this has its advantages:
saving a lot of costs, unlimited market, saving time in endless shopping, and more.
With the ever-expanding Internet market, online shopping and retailers offering similar types of services
have also become more frequent. Tax authorities are increasingly paying attention to this growing
industry. In the tax practice, there are already a large number of merchants who have been severely
sanctioned for failing to comply with legal requirements for online business.
With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU
there are specific provisions in the European VAT Directive creating obligations to register and charge
VAT in the country of consumption. Member States tax administrations are also looking for new and
more effective digital business control methods to reduce non-taxation and to increase tax collection.
That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced
exchange of information and control in real time, such as the new requirements of the H-18 Regulations
for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System.
The topic presented on the need and application of electronic controls and audits has been particularly
relevant in recent years globally. It is linked to the rapid pace of e-commerce development and
the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research
proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed
that the organization and implementation of electronic control / audit is even delayed.


E-Commerce, E-Control, Audit, Online store, Distance selling.


Customs Agency –
Consumer Commission –
Law on Electronic Commerce / 2006, last changes-26.02.2019 /
Value Added Tax Act –
Value Added Tax Act –
Ordinance on Reporting Sales in Commercial Outlets / ORDER -№ 18 / –

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