Traders who use own or hired e-stores or online trading platforms that are open to the general public have to provide information thereof to the National Revenue Agency before 29 March 2019. This requirement applies to persons who engage in e-commerce at present, whereas traders who intend to use an e-store will have to submit the information prior to the commencement of their activity.
Information is to be submitted only electronically via the NRA e-service portal and an electronic signature is needed for this purpose. The requirement applies to both natural and legal persons engaging in online trading by occupation, i.e. it does not apply to citizens who have sold any personal belongings incidentally.