IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v5y2024i4p15-26.html
   My bibliography  Save this article

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Nowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell. Thus, it can be seen that the field of electronic commerce is gaining more and more ground, to the detriment of the traditional one. In this article we aim to present the accounting and tax treatment of online trading activities carried out by authorized natural persons and how to proceed when deciding to switch from single-entry bookkeeping to double-entry bookkeeping.

Suggested Citation

  • Elena STĂNCIULESCU, 2024. "E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 15-26, April.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:4:p:15-26
    DOI: 10.37945/cbr.2024.04.02
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/e-commerce-activities-carried-out-by-natural-persons-accounting-and-tax-treatment-a381d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/e-commerce-activities-carried-out-by-natural-persons-accounting-and-tax-treatment-a381a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2024.04.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    e-commerce; authorized natural persons; single-entry bookkeeping; double-entry bookkeeping;
    All these keywords.

    JEL classification:

    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:5:y:2024:i:4:p:15-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.