The Law on the Rescheduling of Tax Claims introduces relief measures for local governments, public funds, public institutions, and municipally owned companies, allowing them to defer the payment of overdue tax and non-tax liabilities under specified conditions.
The law defines tax claims to include VAT, corporate and personal income taxes, and social security contributions. Eligible debtors are entities performing public-interest activities with outstanding liabilities at the time the law took effect, excluding those that failed to file tax returns or distort market competition.
Tax debts may be rescheduled over up to 120 equal monthly installments, with a minimum monthly payment of €1,000, and with the possibility of writing off interest and procedural costs. Debtors must apply to the tax authority, which has 60 days to issue a decision detailing the debt amount and repayment plan.
Debtors who regularly pay instalments and current obligations are exempt from interest during the rescheduling period, and all interest and procedural costs are written off upon full repayment. Failure to comply results in cancellation of the rescheduling, reinstatement of interest, and enforcement proceedings. Applications must be submitted within 60 days of the law’s entry into force.
