Monthly VAT Payments and IRS and IRC Withholdings

Monthly VAT Payments and IRS and IRC Withholdings

Order No. 90/2021-XXII, of March 16, from the Secretary of State for Tax Affairs, has been published, which determines that the payment of VAT relating to the tax assessed for January 2021 of the monthly regime, as well as the delivery of withholdings taxes for PIT or CIT relating to the month of February, can be fulfilled until:

  • the end of the voluntary payment term; or,
  • in three or six-monthly installments, of an amount equal to or greater than €25.00, without interest.


This measure applies to taxpayers who:

  • have obtained a turnover up to the maximum limit for micro (€2,000,000.00), small (€10,000,000.00) and medium-sized enterprises (€50,000,000.00); or,
  • their main activity falls under the economic activity classification of accommodation, restaurants and similar, or culture; or
  • have started or restarted the activity as of January 1, 2020.


Taxpayers covered based on turnover criterion must also cumulatively declare and demonstrate a decrease in turnover reported through the e-invoice of at least 25% in the monthly average of the full calendar year 2020 in relation to the same period of the previous year.