Along with the evolution of the Internet, the opportunities for its implementation in all areas of activity have amplified, consequently, we currently face notions such as „digital economy”, „accounting digitization”, „e-commerce”, „software” etc. E-commerce is a relatively new concept in economic goods trade, but which attests to its functionality since the 1970s, a popular concept due to the speed, convenience and efficiency of use by both individuals and legal entities. In the context of the „new economy” generated by the explosion of information technologies, there is an imperative to adapt the accounting system to the requirements of e-commerce, with its dizzying spread, the entity must direct its forces even more towards full or partial digitization of the business. The article includes a review of the literature and the regulatory framework on e-commerce at national and international level, as well as some forays into the evolution of the studied concept, as well as its applicability in relation to accounting. Also, we analyzed the size and succession of e-commerce and its spread in the Republic of Moldova and worldwide.