The Procedure for granting the payment rescheduling in a simplified form was approved by
the central fiscal body.
The procedure applies to the main fiscal obligations and outstanding accessories whose
seniority is of maximum 12 months prior to the submission of the application and not
extinguished until the date of issuance of the fiscal attestation certificate for which the
debtors can submit requests for payment rescheduling.
The payment rescheduling is granted by the fiscal body by a decision to reschedule the
payment of the fiscal obligations, to which is attached the payment schedule that includes
monthly installments, depending on the number of months of payment rescheduling
approved. The payment rescheduling period granted may not be longer than the payment
rescheduling period requested by the debtor.
The payment rescheduling of the fiscal obligations is requested by the debtor based on a
request submitted to the fiscal body through the registry, by mail, with confirmation of
receipt, or through the “Spatiul privat virtual” service.
Debtors without a tax domicile in Romania can benefit from payment facilities only if they
appoint a proxy.
