On 21 January 2021, the parliament approved Bill No. 1697/001 on the dematerialization of the relations between the Federal Public Service Finance, citizens, legal persons and certain third parties and to amend various tax codes and laws.
The Bill permits a full secured electronic communications between the tax administration and taxpayers via the ebox, a digital email box for all government services implemented in 2019.
The amendments of the various tax codes (income tax code, VAT-Code, Law on customs and excise duties, code on the recovery of taxes, etc.) establish the application requirements and consequences of the electronic communication between the tax administration and the taxpayers.
Electronic exchange of information via de ebox becomes the rule. Exchange of information on paper will become the exception.
For resident and non-resident individuals an opt-in is provided. They can keep on communicating with the tax admministration on paper alone, unless they have expressly chosen to communicate by electronic means.
Professionals and legal persons (residents and non-residents) are obliged to communicate electronically with the tax administration, even if the act on behalf of an individual.
The new form of secured electronic communication enters into force in phases (per tax department).