When forwarding a written document from a firm’s post office box belonging to an authorized tax consulting firm, the professional who signs the document with a simple signature and the professional who initiates the mailing do not have to be the same person, the Supreme Tax Court said in a most recently published decision. However, it is required that both the licensed professional who signs the document and the licensed professional who initiates the mailing be authorized to represent the tax consulting firm.
The finance ministry has updated its VAT Implementation Decree in the light of the abolition of the requirement to authenticate an electronic invoice with an authorised electronic signature.
