In order to comply with Law No. 24/2024 (“Approval of the ‘Tax Code’”), which entered into full effect on 1 January 2026, taxpaying entities are required to declare their tax domicile to the tax administration no later than 31 December 2026. The tax domicile serves as the sole designated address for the tax administration to issue tax bills, tax refunds, tax assessment results and other tax notices to taxpaying entities. Accurate declaration of the tax domicile facilitates the proper receipt of all tax notices by the taxpaying entities and ensures the protection of their statutory rights.

In addition, to facilitate the future receipt of all tax notices issued by the tax administration from the sole designated address, taxpaying entities who have not yet completed the declaration are urged to promptly declare their tax domicile through the following channels: