On 27 August 2015, the Revenue Administration published a document explaining procedures for using an electronic notification system. The system applies to the following groups of taxpayers:

• Companies
• Entrepreneurs, farmers and self-employed individuals
• All other taxpayers opting for electronic communication

The procedural rules require taxpayers participating in the electronic notification system mandatorily or voluntarily to request an account from the tax authorities and a user ID and password by 1 January 2016.

In addition, the procedural rules deal with the following aspects:

• The circumstances under which it is allowed to withdraw from the system
• Penalties if obligations are not met
• Electronic signatures and electronic address of the tax administration
• Documents which have to be submitted electronically