From November 1, 2016, the electronic method of service will also apply to decisions on tax enforcement, which are used to recover outstanding tax liabilities. These are very important documents, so we urge all business entities to (if they have not already done so) arrange everything necessary for the successful receipt of electronically served documents.
In the new system of eVročanje, the following two decisions on tax enforcement, other documents from the group of Enforcement procedures, are still served in the established manner in paper form.
1) Decision on tax enforcement of the debtor’s monetary benefits (the debtor can act in the role of employer or payer of benefits as well as in the role of debtor).
2) Decision on tax enforcement on the debtor’s funds (the debtor acts as a debtor).
We would like to remind you that the legal person will always receive both decisions in the eDavki portal, while the natural person performing an activity will receive the Decision on tax enforcement on the debtor’s cash receipts (when acting as an employer) in the eDavki portal in the FOD profile. Decision on tax enforcement on the debtor’s cash receipts (when acting in the capacity of the debtor) and Decision on tax enforcement on the debtor’s financial resources, in the eDavki portal in the FO profile only if he voluntarily registered in the eSubmission system as a natural person, otherwise via mail in in paper form to the delivery address.
Source: eDavki