Online trade is a possibility to make transactions online between residents in the same country or between residents of two and more countries. Online trade in a form of virtual stores is the most popular method of e-commerce.

Persons carrying out online mail order sale must realize that a tax office knows about their activity. Tax authorities are more and more efficient in spotting those who carry out online trading activity and do not fulfil their tax obligations or fulfil them only partially. To do this, tax authorities use information obtained at the source – i.e. the Polish Post Office or Allegro.

But e-commerce is not only trade. It is also a business activity which is very dynamically developing in various forms: e-marketing, online games, Bitcoin online currency.

In order to keep correct accounting records in this line of business, not only does one need appropriate knowledge and experience, but also understanding of the nature of transactions in this business.