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Granting relief for the payment of outstanding tax obligations (payment deferral and/or installment plan) - individual*
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For fiscal obligations, the competent fiscal authority may grant, at the debtor's request, the following payment facilities:
- Payment scheduling of fiscal obligations.
- Deferral of payment, under the law, of delay penalties included in the fiscal attestation certificate, for the purpose of cancellation, until the completion date of the payment scheduling.
- Deferral of payment, under the law, of a percentage of 50% of the late increase amounts, representing the penalty component thereof, included in the fiscal attestation certificate, for the purpose of cancellation, until the completion date of the payment scheduling.
- Deferral of payment of undeclared penalties related to main fiscal obligations not declared or incorrectly declared by the debtor and established by the fiscal inspection authority by assessment decisions, scheduled for payment, for the purpose of a 75% reduction, until the completion date of the payment scheduling.
The facilities can be granted at the duly justified request of debtors facing difficulties generated by the temporary lack of cash availability for fiscal obligations of at least 500 lei, against the establishment of guarantees.
For debtors who do not own any assets, the establishment of guarantees is not necessary.
The request for granting payment scheduling shall include the following elements:
- The identification data of the debtor: the name/first and last name, of the legal representative/fiscal representative/proxy, if applicable, the fiscal domicile, the fiscal identification code, their phone/fax number, email address.
- The period for which the payment scheduling is requested, expressed in months, and its justification.
- The total amount for which payment scheduling and/or deferral is requested, itemized by types of taxes, levies, contributions, and other amounts owed to the general consolidated budget and, within these, main and accessory fiscal obligations.
- Justification of the financial difficulty generated by the temporary lack of cash availability and its causes. By exception, for taxpayers with low fiscal risk, the request does not need to include this element.
- Notes regarding the payment facilities granted up to the date of the application, based on Chapter IV "Payment Facilitations" of Title VII "Collection of Fiscal Claims" of the Fiscal Procedure Code, as subsequently amended and supplemented.
- Notes regarding owned assets, in case of debtors who do not own assets or these are insufficient for the establishment of guarantees as 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/fiscal representative/proxy.
The following documents are attached to the request for granting payment scheduling:
- The debtor's affidavit certifying that they are not under the incidence of insolvency legislation, are not in dissolution under the legal provisions in force, and that responsibility(s), according to insolvency legislation and/or joint liability, according to art. 25 and 26 of the law, have not been established.
- 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 submission of the application for payment scheduling of fiscal obligations.
- The financial recovery plan or any other similar document, which will also include the justification of the ability to pay during the requested scheduling period.
- Relevant documents or information in support of the application.
In the case of applications submitted by taxpayers with low fiscal risk, the following documents are also attached:
- The debtor's or their legal representative's declaration confirming that the respective debtor is not in temporary inactivity registered in the trade register or in registers held by judicial courts.
- A payment schedule proposal. Submission of this document is optional.
Taxpayers without a fiscal domicile in Romania can benefit from payment scheduling 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 application is resolved by the competent fiscal authority by a payment scheduling decision or a rejection decision, as the case may be, and is communicated by delivering it to the debtor, if receiving the document with signature is ensured, or by mail, via registered letter with acknowledgment of receipt.
Payment scheduling is granted per number of months, for a period of up to 5 years. The number of months corresponds to the number of installment payments. The period of payment scheduling is established depending on the amount of fiscal obligations and the debtor's financial payment capacity. For debtors who do not establish any guarantee or the amount of established guarantees is less than 50% of the outstanding fiscal obligations, payment scheduling is granted for up to 6 months.
For debtors with low fiscal risk, payment scheduling is granted for a period of up to 12 months.
Upon issuance of the payment scheduling decision, decisions regarding accessory payment obligations representing interest and delay penalties related to scheduled fiscal obligations, calculated up to the date of issuing the payment scheduling decision, are also issued.
The debtor's application is resolved, within a maximum of 60 days from the date of its registration, by the competent fiscal authority.
The application of the debtor with low fiscal risk and of the debtor who does not own assets, as well as of the one for whom guarantee establishment is not necessary, is resolved within a maximum of 15 working days from the date of its registration.
Method of accessing the service by taxpayers:
- registry of the competent fiscal authority, directly or by proxy/legal representative/fiscal representative/income payer.
- by mail, via registered letter with acknowledgment of receipt;
- through the "Virtual Private Space" service;
*Method of accessing the service by taxpayers:
- registry of the competent fiscal authority, directly or by proxy/legal representative/fiscal representative/income payer.
- by mail, via registered letter with acknowledgment of receipt;
- through the "Virtual Private Space" service;
Entitled persons
Regulated professions
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, in accordance with the provisions of Art. 268 and Art. 269 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions, within the period provided by Art. 270 of the same normative act, under the sanction 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.
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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