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Tax amnesty/ Automatic fines forgiven until 2024

2026-06-08 10:23:00, Aktualitet CNA

With the implementation of the law "On the cancellation, extinguishment and payment of tax liabilities to the central and local tax administration and liabilities payable to customs", businesses, in addition to the forgiveness of fines for late declaration, will also benefit from the forgiveness of fines for a number of other administrative violations imposed automatically until December 31, 2024.

Representatives of the Tax Administration, during a meeting with businesses, explained that the law on debt forgiveness will erase a series of fines imposed automatically until December 31, 2024, such as those for fiscal devices, failure to issue tax coupons, failure to file tax returns on time, as well as fines imposed by inspectors.

Also, with the implementation of the law, automatic administrative penalties (fines) for failure to declare on time, as well as penalties related to the deadlines for declaring employees, will be waived.

The list of fines that benefit from forgiveness also includes fines for late submission of the partner's decision, as well as those for late submission of financial statements for periods calculated until December 31, 2024.

To benefit from the waiver of late filing penalties, the Tax Administration has clarified that businesses have until the end of June to submit their returns. Therefore, the waiver of late filing penalties will be applied provided that the returns are submitted by June 30, 2026.

The law provides for the forgiveness of fines and late payment interest for various categories of obligations, and for certain periods, the cancellation of part of the principal, provided that taxpayers meet the established criteria and deadlines.

According to the calendar published by the tax authorities, the payment of tax obligations to benefit from the amnesty law begins on 10.06.2026.

While until 30.06.2026 is the deadline for the immediate payment of 50% of the principal obligation, to benefit from the cancellation of 50% of it. For tax obligations for the period 2015-2019.

For submitting undelivered declarations for the periods until 31.12.2024, to benefit from the forgiveness of fines for late declaration.

30.11.2026 is the deadline for entities to submit the act of waiving the appeal to the relevant Regional Tax Directorate.

30.12.2026 is the deadline for paying 75% of the principal obligation, to benefit from the cancellation of 25% of it. For tax obligations for the period 2015-2019.

For the payment of 100% of the principal, to benefit from the cancellation of fines and late interest for tax obligations for the period 2020-2024.

Cancellation and extinguishment of other tax liabilities - Article 7

Tax liabilities and administrative penalties for taxpayers deregistered in the Central Tax Registry, either by court decision or in the Tax Administration, until 31.12.2024

Automatic administrative penalties (fines) for failure to declare on time, and penalties related to the deadline for declaring employees

Unsubmitted declarations by 31.12.2024 – Penalty for late declaration – Submission of declarations by 30.06.2026

Fines for late submission of the partner's decision or late submission of financial statements calculated until 31.12.2024

Waiver of fines for late declarations, provided that the declarations are submitted by 30.06.2026. /Monitor