Digitalization has brought some changes in the commercial field as well as in every field. It has removed the international borders and introduced the concept of electronic commerce, which enables easy trade in the electronic environment. In this study, it is aimed to determine the problems experienced by cross border e-commerce companies and to develop the cross border e-commerce performance scale. In this context, as a first step, the most important problems were determined by interviewing the executive of the companies operating in the sector in order to create the survey questions. In the second stage, a questionnaire was applied to a group of 55 people consisting of middle and senior e-commerce experts. The validity and reliability analyse of the questions forming the questionnaire were made. As a result of the analyses, a scale was developed that measures the performance of cross border e-commerce companies. This scale developed in the field of cross border e-commerce is a first in the world. In the study, cross border e-commerce is examined in general terms and as the main problems in the sector; Problems arising from marketing, logistics, taxation and customs, payment, support and incentives have been identified. The problems arising in the field of cross border e-commerce were examined in detail, and solutions and suggestions were developed to these problems, contributing to the sector.