For tax obligations, the competent tax authority may grant, at the debtor's request, the following payment facilities:

Payment rescheduling of tax obligations.

Postponement of payment, under the conditions of the law, of late payment penalties included in the tax attestation certificate, for the purpose of cancellation, until the completion date of the payment rescheduling.

Postponement of payment, under the conditions of the law, of 50% of late payment increases, representing the penalty component thereof, included in the tax attestation certificate, for the purpose of cancellation until the completion date of the payment rescheduling.

Postponement of payment of undeclared penalty charges related to the main tax obligations not declared or incorrectly declared by the debtor and established by the tax inspection authority through tax decisions, rescheduled for payment, with a view to a 75% reduction, until the date of completion of the payment rescheduling.

Postponement of payment of principal tax obligations and related accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations if the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, for taxpayers who are to collect amounts from authorities competent in the management of European funds.

The facilities provided at points 1 - 4 may be granted upon the duly justified request of debtors in difficulty generated by the temporary lack of available funds for tax obligations of at least 5000 lei, with the provision of guarantees.

For debtors who do not own assets, as well as for the following categories of taxpayers, guarantees are not required:

Public institutions, as defined by Law no. 500/2002 on public finances, with subsequent amendments and completions,
as well as by Law no. 273/2006, with subsequent amendments and completions, as the case may be.​

Autonomous public authorities/services established by organic law.

Public law units and institutions provided in art. 7 of Government Ordinance no. 57/2002 on scientific research and technological development, approved with amendments and completions by Law no. 324/2003, with subsequent amendments and completions, as well as public law units and institutions provided in art. 26 para. (1) of Law no. 45/2009 on the organization and functioning of the Academy of Agricultural and Forestry Sciences "Gheorghe Ionescu-Şişeşti" and the research-development system in the fields of agriculture, forestry and the food industry, with subsequent amendments and completions.

State higher education institutions.

The facilities provided for in point 5 may be granted at the taxpayer's request, without the provision of guarantees.

The request for granting the payment rescheduling shall contain the following elements:

Identification data of the debtor: name/first and last name, of the legal representative/tax representative/proxy, if applicable, fiscal domicile, tax identification code, their phone/fax number, e-mail address, as well as the identification data of the legally registered secondary establishments.

The period for which the payment rescheduling is requested, expressed in months, and the grounds therefor.

The total amount for which payment rescheduling and/or postponement is requested, broken down by types of taxes, duties, contributions and other amounts due to the consolidated general budget and, within them, by main and accessory tax obligations. In the case of debtors who have set up secondary headquarters registered for tax purposes, according to the law, salary income tax is stated separately for the debtor and separately for each of its secondary headquarters.

Justification of the state of difficulty caused by the temporary lack of available funds and the causes thereof. By way of exception, for taxpayers with low fiscal risk, the application does not have to contain this element.

Information regarding payment reschedulings granted up to the date of submission of the application, pursuant to Chapter IV - "Payment Facilities" of Title VII - "Tax Claim Collection" of the Fiscal Procedure Code, as amended and completed.

Information regarding assets owned, in the case of debtors who do not own assets or if such assets are insufficient for securing guarantees at the level provided by art. 193 of the Fiscal Procedure Code, as amended and completed, 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 own-responsibility statement showing that they are not subject to insolvency legislation, are not dissolved according to the legal provisions in force, and that liability/liabilities have not been established, according to insolvency legislation and/or joint liability, according to the provisions of art. 25 and 26 of the law.

Copy of the latest annual financial statement.

The statement of receipts and payments for the last 6 months prior to the date of submission of the application for granting payment rescheduling.

Copy of the latest trial balance sheet.

Restructuring or financial recovery program signed by the debtor's legal representative, which will also include justification of the ability to make payments during the requested rescheduling period.

Situation of indicative indicators and other information; relevant documents or information supporting the request.

In the case of applications submitted by taxpayers with low fiscal risk, the following documents shall also be attached:

Statement by the debtor or their legal representative showing that said debtor is not in temporary inactivity registered in the trade register or in registries kept by court authorities;

Proposed payment schedule. Submission of this document is optional.

The application for postponement of payment of principal and accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations if the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, shall contain the following elements:

Identification data of the taxpayer: name/first and last name, of the legal representative/tax representative/proxy, if applicable, fiscal domicile/registered office/residence, tax identification code, their phone/fax number, e-mail address, as well as name, surname, and capacity of those representing the taxpayer in relations with third parties, including identification data for secondary establishments registered for tax purposes, according to the law.

Type of payment facility requested.

Total amount for which the payment facility is requested, broken down by types of taxes, duties, contributions, and other amounts due to the consolidated general budget, and within them, by main and accessory tax obligations. In the case of taxpayers who have set up secondary headquarters registered for tax purposes, according to the law, salary income tax is stated separately for the taxpayer and separately for each of its secondary headquarters.

Date and signature of the taxpayer/legal representative/tax representative/proxy, as well as stamp, if applicable.

The following documents shall be attached to the application for postponement of payment of principal and accessory tax obligations, as well as for cancellation/exemption of accessory tax obligations in the situation where the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from the competent authorities:

The certificate issued by the competent authority.

Own-responsibility statement of the taxpayer, showing that they are not in insolvency proceedings.

Taxpayers without fiscal domicile in Romania may benefit from payment rescheduling only if they appoint a proxy according to art. 18 of the Fiscal Procedure Code, as amended and completed.

The debtor's request is settled by the competent tax authority by means of a payment rescheduling decision or rejection decision, as the case may be, and is communicated by delivery to the debtor, if signed receipt of the document is ensured, or by mail, with registered letter and acknowledgment of receipt.

Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months is the number of payment rescheduling installments. The payment rescheduling period is established depending on the amount of tax obligations and the debtor’s financial payment capacity. For debtors who do not establish any guarantee or whose guarantees are less than 50% of the outstanding rescheduled tax obligations, rescheduling is granted for up to 6 months. For debtors with low fiscal risk, rescheduling is granted for a period of up to 12 months.

At the same time as the issuance of the rescheduling decision, decisions are also issued regarding the accessory payment obligations, representing interest and late payment penalties related to rescheduled tax obligations, calculated up to the date of issuance of the payment rescheduling decision.

The taxpayer's application for postponement of payment of principal and accessory tax obligations, as well as the cancellation/exemption of accessory tax obligations in the case where the taxpayer has waived the right to claim or collect accessories of any kind related to receivables due from competent authorities, is resolved by the competent tax authority through the decision to postpone payment of principal and accessory tax obligations/decision to postpone payment of principal tax obligations and decision to postpone payment in view of cancellation of accessory tax obligations/decision to cancel accessory tax obligations or rejection decision, as appropriate, and communicated by delivery to the taxpayer, if signed receipt of the document is ensured, or by post, with registered letter and acknowledgment of receipt.

The postponement of payment of principal and accessory tax obligations ends when the tax obligations that were subject to postponement are fully extinguished and ceases if, within two years from the date of communication of the decisions, the postponement has not been completed.

The debtor's application is resolved, within a maximum of 60 days from the date of its registration, by the competent tax authority.

The application of the low fiscal risk debtor and the debtor who does not own assets, as well as of those for whom no guarantees are required, is solved within a maximum of 15 working days from the date of its registration.

The application for granting payment postponement is resolved by the competent tax authority within a maximum of 15 days from the date of its submission.

Method of accessing the service by taxpayers:

- at the registry of the competent tax authority, directly or through proxy/legal representative/tax representative/income payer.

- by post, with registered letter and acknowledgment of receipt;

- via the "Virtual Private Space" service;