Abstract:
Within the context of global economic digitalization, e-commerce has become one of the biggest branches of the modern economy. This dynamic evolution enforces a spurt of reformation in the domain of fiscality and accounting. The European Union also initiated the OSS (One Stop Shop) and IOSS (Import One Stop Shop) mechanisms to simplify VAT collection on online transactions and prevent fraud. In the Republic of Moldova by the law no. 171/2019 was established the system „E-commerce VAT”, which applies only for electronic services realized by non-resident persons. The paper highlights the legal and accounting differences existing in Moldova, European Union, North America in problems concerning electronic accounting documents, digital fiscal control and data archiving. It is mooted to apply a national electronic reporting system that will be in line with international standards such as OSS/IOSS. CZU: [339.17:004.78]:657(478); JEL: M41, H25, H26, F14, K34, H83
Description:
CARAUȘ, Antonela. E-Commerce in the Republic of Moldova: Regulation, Accounting, Prospects for International Harmonization = Comerțul electronic în Republica Moldova: reglementare, contabilizare, perspective de armonizare internațională. Online. Coord. șt.: Iuliana ŢUGULSCHI. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 44-47. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.07
