ONLINE TRADE: VULNERABILITY FOR FRAUD AND TAX EVASION

The Covid-19 pandemic at the macroeconomic level severely disrupted the classic world trade and the most obvious consequence of these events was the massive expansion of e-commerce. The aim of the paper is to highlight the need to apply at national level new solutions and procedures to combat tax evasion and fraud that may occur in the field of online commerce, having as a point of reference the advantages of the three declarations (VIU-DO, VIN-DO and VII-DO), used by Poland in combating e-commerce tax evasion. Currently, the One Stop Shop computer system has been introduced at European level, starting with July 1, 2021, to combat tax evasion in the area of ​​electronic commerce. E-commerce is supported by the European Union so that economic operators can sell and buy on the internet as if they were buying from a local market, with Member States taking responsibility for collecting VAT and customs duties following e-commerce. In order to combat evasion in the area of ​​online commerce, Romania could apply similar solutions to Poland, which has implemented declarations for each type of registration (EU OSS, non-EU OSS and Import OSS). We will present these solutions and follow the conditions under which they could be adopted, the advantages and consequences of their application.