Nearly 42 million shipments from 2020 are monitored by the National Revenue Agency, as the amount of cash on delivery is over 1.84 billion euros. This is shown by the data on the persons selling on the Internet, submitted to the NRA by the postal service operators.
More than 11 million shipments are addressed to individuals. The amounts received from cash on delivery are reflected in the electronic tax declarations filled in by the NRA, which can be used by individuals when declaring their incomes. When selling items for personal use, citizens do not have to declare the sums received, the NRA adds.