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Is it mandatory to have an electronic signature or can I use the accountant's signature?

You have 2 choices:

You can purchase an electronic signature that you register your company with ANAF; then authorize the FGO to the SPV, following the login guide in the account

⠀With your accountant's consent, you can use his already authorized signature in the SPV space, with which he currently files your periodic returns.

The e-signature is connected only once to the SPV account registration in FGO. We then automatically renew this connection, eliminating the need for you to intervene.

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