The 200,000 businesses and natural persons can choose to rejoin the arrangements of 72 or 120 installments or confiscations. In the coming days, the tax administration will send an equal number of e-mails to those who missed the arrangements of 120 installments and 72 installments for pandemic debts since 2019. With the messages they will receive, they are asked to apply for reintegration into the new arrangements and to repay their debts to the State. Otherwise, coercive measures will be taken, which include confiscation of assets, freezing of bank accounts and confiscation of wages and rent as the case may be.
According to information, the taxpayers who have lost the regulation of the 120 installments amount to 190,000 and who have the right to rejoin, while about 10,000 are the debtors who lost the regulation of the pandemic. At the moment, debts amounting to 2.4 billion euros are being serviced in the permanent arrangement, in the arrangement of 120 installments 2.1 billion euros, while in the special arrangement for the debts of the pandemic the amount that is active amounts to 1 billion euros.
What applies
• Revival of 72 and 120 doses. Those who lost arrangements by February 1, 2023 have the possibility to rejoin until July 31, 2023 if they pay two installments. Only in this way will all the benefits of the settings be revived, such as e.g. the release of the bank accounts of the arrangement of the 120 installments. Essentially, the tax office not only gives them the right to rejoin, but also gives them more than three months to rejoin.
However, debtors re-entering the arrangement should have no new debt. However, in the event that they have left unpaid taxes, in order to be able to win the old arrangements, they must, within one month of the validation of the revival, include the unregulated debts in the permanent arrangement of 24 or 48 installments.
Examples
• I have a 120-installment arrangement, which I stopped paying in February 2021. In April 2023 I apply for revival and pay two installments, thus validating the revival of the arrangement, along with its benefits, such as untying bank accounts.
• I am reviving a 120-installment arrangement and at the same time I have other unregulated overdue debts in addition to the ones I included in the 120-installment arrangement. I am obliged to include them in the fixed arrangement of 24 or 48 installments within a period of one month from the date of validation of the revival of the arrangement of 120 installments.
• New arrangement of 36 or 72 installments for taxpayers who were consistent until the start of the energy crisis:
The new arrangement of 36 or 72 installments concerns those who on November 1, 2021 had no overdue or unregulated debts, while at the same time paying all the installments of the arrangements of 120 or 72 installments, if they had such arrangements.
Based on the above, the scope of the new arrangement of 36 or 72 installments includes debts that became overdue after November 1, 2021. The minimum amount of the monthly installment amounts to 30 euros and with the inclusion of the debts in said new arrangement of 36 or 72 installments will apply the benefits that the 120 installment arrangement had, such as the unbinding of bank accounts.
In addition, debtors who created overdue debts in the period from November 1, 2021 to February 1, 2023 and have already included them in the fixed arrangement of 24 or 48 installments, have the possibility to subject them to the new arrangement of 72 installments.