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In accordance with Stabilisation and Association Agreement between Croatia and the EU, new Croatian Code of Obligations is harmonised with EU directives on contract law, among others with Directive 2000/31/EC on electronic commerce. Contract made through the Internet is in the first place a contract like any other contract in daily life. It can be compared to contracts made over the phone or by mail order, so general contract law as well as the more specific rules on distance selling will be applicable. When making contracts, mutual assent of contractual parties is needed, and their will is expressed in offer of the contract and its acceptance. This is a complex mechanism that results with many problems that might arise, especially when contracting on Internet. After the new Croatian Code of Obligations is brought, some questions arise ; if the legislator should have regulated the issues of new means of electronic commerce in new Code of obligations, such as issues of offer and acceptance on Internet, regardless of existence of Law on electronic commerce. Our opinion is that those issues should have been regulated in new Code of obligations due to emerging importance of electronic world and electronic commerce in everyday life.