Publication of the list of debtors to the Romanian state

Law 227/2015, the new Tax Code, obligates the Tax Authority from January 1, 2016 to publish the list of debtors to the Romanian state for unpaid taxes. The most noticeable change is the expansion of information on tax debtors to include natural persons.

The published list here concerns debtors, individuals or legal entities that have exceeded the following tax debt limits:

1) 100,000 lei for large taxpayers;

2) 50,000 lei for average taxpayers;

3) 10,000 lei for individuals engaged in professional activities and small taxpayers;

4) 1,500 lei for others.

By the 15th of the month following the end of each fiscal quarter, the Tax Authority shall notify taxpayers of any unpaid debts.

Within 5 days of receiving the notice, the taxpayer may settle the reported debt or dispute the misallocation.

We remain available for clarification.