Payment of Debts in Installments

Payment of Debts in Installments

Order No. 1090-C/2021 of the Secretary of State for Tax Affairs of 26 January was published, which determines that the Tax and Customs Authority (TA) shall make available to taxpayers the right to pay in instalments personal income tax (PIT) and corporate income tax (CIT) debts of €5,000.00 and €10,000.00 respectively, without the need for a guarantee.

AT shall make the possibility of payment in instalments available to taxpayers of its own initiative, irrespective of the submission of the application, whenever the following cumulative conditions are met:

  • The debt is at the stage of voluntary collection;
  • The taxpayer is not a debtor of any taxes administered by AT;
  • The debt is due up to the date of entry into force of the law that will approve the unofficial availability to taxpayers of the installment payment option.