The purpose of this paper is to display the detailed review of the recent literature related to electronic commerce. Additionally, the purpose of this paper is to display the detailed review of European Commision regulations related to electronic commerce within the borders of EU. In addition to that, the paper will give detailed review of conducted author's survey on a sample of 242 subjects. In the paper new changes brought by new regulation in December 2018 are presented. The newest change that is in focus of the paper is prohibition of discrimination against consumers on the basis of nationality, place of residence and place of business establishment. In addition to presenting the changes made by the new regulation, the paper displays a detailed overview of the research resultson the impact of new changes related to cross-border electronic commerce in the Republic of Croatia. The paper deals with a specific part of the trade which is analyzed in detail and draws the author's conclusion on the basis of analysis and research. As the goal of each business is to gain competitive advantage, teh motive for engaging in E-commerce processes is growing. E-commerce offers a number of benefits for retailer, such as lower costs, lower selling prices, access to consumers in foreign country, etc. Combined with the benefits of E-commerce, the paper will display the downsides through the results of the conducted research and give a detailed picture of cross-border E-commerce from the position of the Croatian market.