Procedure for communication by electronic means of remote transmission between central
tax office and natural persons, legal persons and other entities without legal personality has
been approved. Communication by electronic means of remote transmission is carried out via
“Spatiul Privat Virtual”.
Documents issued by central tax office are signed with the qualified certificate or the
qualified electronic seal of the Ministry of Finance.
Legal entities or other legal entities without legal personality are identified electronically with
qualified certificates.
Natural persons who are representatives or authorised representatives of a natural person,
legal person or other entity without legal personality shall be identified electronically with
qualified certificates.
Also, natural persons who carry out economic activities independently or exercise liberal
professions shall be identified electronically with qualified certificates only for tax
obligations for which, in relation to the central tax body, they are identified by tax
registration code or sole registration code, as appropriate.
