The last amendments of the Value Added Tax Act (“VAT Act”) in force from 1st of January 2010 provide for a new obligation for submission of an email address for correspondence with the tax authorities. Under the terms of article 101, para. 5 of VAT Tax “In case an email address for correspondence has not been submitted upon the initial registration with the Registry Agency it should be done compulsory by the respective entity. In case of subsequent change of the email address the entity shall inform the national revenue administration (“NRA”) within 7 days term, except for the cases when the amendment has been already registered with the Registry Agency.” The notification may be effected by an application addressed to the NRA office as per the place of registration or through a registration with the Commercial Register with the Registry Agency.
The dead line of the email address submission is 31st March 2010. Any competent revenue authority may refuse to register or may terminate the registration of a person who does not submit an email address for correspondence for a period longer that 3 months as from the date of the obligation arises.
