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Granting relief for the payment of outstanding tax obligations (payment deferral and/or installment) - natural person*
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For tax obligations, the competent tax authority may grant, upon the debtor's request, the following payment reliefs:
- Payment rescheduling of tax obligations.
- Deferred payment, under the conditions of the law, of late payment penalties included in the tax clearance certificate, for the purpose of cancellation, until the date of completion of the payment rescheduling.
- Deferred payment, under the conditions of the law, of a percentage of 50% of the late payment increases, representing their penalty component, included in the tax clearance certificate, for the purpose of cancellation, until the date of completion of the payment rescheduling.
- Deferred payment of the non-declaration penalties related to main tax obligations not declared or incorrectly declared by the debtor and established by the tax inspection authority through tax assessment decisions, rescheduled for payment, for the purpose of a 75% reduction, until the date of completion of the payment rescheduling.
Reliefs may be granted upon the duly justified request of debtors in difficulty due to a temporary lack of available funds for tax obligations of at least 500 lei, with the constitution of guarantees.
For debtors who do not own property, the constitution of guarantees is not necessary.
The request for granting payment rescheduling shall include the following elements:
- Identification data of the debtor: name/first and last name, of the legal representative/tax representative/proxy, if applicable, tax domicile, tax identification code, their phone/fax number, email address.
- The period for which payment rescheduling is requested, expressed in months, and the motivation thereof.
- The total amount for which payment rescheduling and/or deferral is requested, as the case may be, broken down by types of taxes, fees, contributions and other amounts owed to the general consolidated budget and, within these, by main and ancillary tax obligations.
- Justification of the difficulty state caused by temporary lack of available funds and its causes. By exception, for taxpayers with low fiscal risk, the request does not need to contain this element.
- Notes regarding payment reliefs granted up to the date of submitting the request, based on chapter IV "Payment reliefs" of title VII "Recovery of tax receivables" of the Fiscal Procedure Code, as subsequently amended and supplemented.
- Notes regarding owned property, in the case of debtors who do not own property or such property is insufficient to constitute guarantees at the level provided by art. 193 of the Fiscal Procedure Code, as subsequently amended and supplemented, as the case may be.
- Date and signature of the debtor/legal representative/tax representative/proxy.
The following documents shall be attached to the request for granting payment rescheduling:
- The debtor's affidavit stating that they are not subject to insolvency legislation, are not in dissolution, according to the provisions of the legislation in force, and no liabilities/liability have/has been determined for them, according to the legislation regarding insolvency and/or joint liability, according to the provisions of art. 25 and 26 of the law.
- The cash receipts and payments journal or, as the case may be, documents proving the debtor's income for the last 6 months prior to the date of submitting the request for granting payment rescheduling of tax obligations.
- The financial recovery program or any similar document, which will also include arguments regarding the possibility of payments during the requested rescheduling period.
- Documents or relevant information supporting the request.
In the case of requests submitted by taxpayers with low fiscal risk, the following documents shall also be attached:
- The debtor’s or their legal representative’s declaration showing that the respective debtor is not in temporary inactivity registered in the trade register or in registers kept by judicial courts.
- Proposal of a rescheduling plan. Submitting this document is optional.
Taxpayers without tax domicile in Romania can benefit from payment rescheduling only if they appoint a proxy according to art. 18 of the Fiscal Procedure Code, as subsequently amended and supplemented.
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The taxpayer's request is resolved by the competent tax authority by a decision to reschedule payment or a decision to reject, as appropriate, and is communicated by delivering it to the debtor, if its receipt with signature is ensured, or by mail, by registered letter with acknowledgment of receipt.
Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months represents the number of rescheduled installments. The rescheduling period is established according to the amount of tax obligations and the debtor’s payment capacity. For debtors who do not constitute any type of guarantee or whose guarantees are less than 50% of the amount of overdue tax obligations, rescheduling is granted for a maximum of 6 months.
For debtors with low fiscal risk, rescheduling is granted for a period of up to 12 months.
Along with the issuance of the rescheduling decision, decisions regarding the ancillary payment obligations representing interest and late payment penalties related to the rescheduled tax obligations, calculated up to the date of issuing the rescheduling decision, are also issued.
The debtor's request is resolved, within a maximum of 60 days from the date of its registration, by the competent tax authority.
The request of the low fiscal risk debtor and of the debtor who does not own property, as well as that for which the constitution of guarantees is not necessary, is resolved within no more than 15 working days from the date of its registration.
Access method for the service by taxpayers:
- registry of the competent tax authority, directly or through proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with acknowledgment of receipt;
- via the "Virtual Private Space" service;
*Access method for the service by taxpayers:
- registry of the competent tax authority, directly or through proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with acknowledgment of receipt;
- via the "Virtual Private Space" service;
Entitled persons
Regulated professions
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
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D7 - Request for granting payment rescheduling, in simplified form*
Descarcă
Formular tipizat
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
D8 - Request for granting payment installment*
Descarcă
Formular tipizat
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees
Title
Payment method
Value
Currency
None
Deadlines
Resolution time:
60
Calendar days
Case filling duration:
0
Calendar days
Notification deadline:
0
Calendar days
Appeal routes
An appeal may be lodged against the decisions, according to the provisions of art. 268 and art. 269 of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, within the term provided by art. 270 of the same normative act, under penalty of forfeiture. The appeal shall be submitted to the tax authority that issued the decision.
*Additional information
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Last updated:
07 August 2024
Publicat de către:
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Institution responsible with document:
Publicat de către:
A paragraph is a self-contained unit of a discourse in writing dealing with
a particular point or idea. Paragraphs are usually an expected part of
formal writing, used to organize longer prose.
National Agency for Fiscal Administration*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
National Agency for Fiscal Administration*
Str. Apolodor, nr. 17, Sector 5, RO
Telefon:
0213871000
Fax:
Email:
cabinet.presedinte@anaf.ro
Table of contents
Competent entities
Directia Generala de Reglementare a Colectarii Creantelor Bugetare
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