Notification of Mediation Proceedings via the Electronic Tax Address
Resolution 277/2026, published on 25 June 2026 and brought into force on 29 June 2026, introduces the Computerised System for the Comprehensive Management of Compulsory Pre-litigation Mediation (SIGIM), which will serve as a digital platform for the management of the compulsory pre-litigation mediation procedure.
Through this system, notification of all mandatory pre-litigation mediation proceedings will be sent to the electronic tax address.
Notifications sent electronically to the electronic tax address shall be deemed to have been duly served: i) on the day on which the duly authorised person opens the digital document containing the notification; or ii) at midnight on the Monday immediately following the date on which the notification became available; whichever occurs first.
Where the date of notification falls on a public holiday or a non-working court day, the time of service shall be deferred to the first subsequent working court day.
Furthermore, the electronic signatures of the parties, their solicitors and their authorised representatives are incorporated for the purpose of signing the minutes and agreements resulting from the mandatory pre-litigation mediation procedure conducted remotely.
Such signatures shall be provided via the SIGIM system by users logging into the platform using biometric authentication.
Consequently, all users who have an electronic registered address and who are summoned to participate in mediation proceedings will no longer be notified by the means provided for in the law on compulsory pre-litigation mediation, but rather at the electronic registered address registered on the portal of the Agency for Tax Collection and Customs Control (ARCA) and must sign the minutes and agreements using an electronic signature.
