ABSTRACT
E-commerce is the sale or purchase of goods and services, whether between businesses, consumers, government and other organization, which is run via the Internet. From an economic perspective e-commerce brings mainly savings in the information flows of business logistics and acceleration of business processes. E-commerce nowadays attracts in particular the attention of tax administrators and with that are also related the changes in legislation. The paper clarifies the legislative changes in the taxation of VAT in EU countries under the influence of e-commerce expansion. The paper, based on the literature, highlights selected weaknesses of VAT in the view of its development in the context of business practice, further describes the VAT issue from the perspective of a modern e-commerce expansion, as well as options of VAT regulation.
