The digital economy that has emerged as a result of progress and application of the Internet and ICT represents the fundamental turning point in the modern economy. Standard business models and ways of creating value are replaced by innovative solutions that have significantly improved business. Although the digital economy is most often associated with positive connotations that represent progress for the global economy, that still brings some risks for the companies and tax authorities. The undeniable fact is the companies that use digital technology are more competitive than those that belong to the industrial economy. However, there is no perfect system including this one, and the area where deficiencies are most clearly visible is in the collection of direct and indirect taxes. Tax authorities all over the world are fighting against illegal practices like tax avoidance or paying less than prescribed. The reasons for this are holes in international tax systems and non-uniformity regulatory rules. The majority of big companies that operate on the world market and place their services and products in the various locations are prone to BEPS practice (Base Erosion and Profit Shifting) i.e. profit shifting to the tax havens or reducing the base to pay as little as possible. The mentioned issue is in the focus of the OECD together with G20 countries and the European Commission, and the common goal is to define initiatives and proposals which would oblige companies to fulfill tax obligations they have by operating in the digital economy.