For taxpayers experiencing difficulties in meeting their full tax obligations on time, the Romanian Tax Code and ANAF President Order no. 1767/2021 provide a safety net: the simplified instalment payment procedure (in Romanian, eșalonare la plată – procedura simplificată). This option is available to both individuals and businesses that meet certain eligibility criteria.
Who Can Benefit?
You may apply for the simplified instalment payment plan if you:
- Owe income tax, corporate income tax (CIT), and/or social contributions for the year 2024;
- File your Single Tax Return (Form D 212) by May 26, 2025;
- Do not have outstanding tax liabilities older than 12 months;
- Are not subject to insolvency, bankruptcy, or dissolution proceedings (in the case of companies);
- Have tax liabilities exceeding the following thresholds: (i) RON 500 for individuals; (ii) RON 2,000 for partnerships (fiscally transparent entities); (iii) RON 5,000 for companies.
What Is the Simplified Instalment Payment?
The Simplified Instalment Payment is a flexible payment plan made available by the Romanian Tax Authority (ANAF), allowing eligible taxpayers to spread their tax payments over a period of up to 12 months. The scheme is designed to ease the financial burden for those temporarily unable to pay in full, and it comes with several notable advantages:
- No guarantees required;
- Minimal paperwork;
- Quick approval (usually within 5 working days).
When is the Deadline?
The D7 form can be submitted anytime for outstanding tax obligations that became due within the 12 months preceding the submission date (e.g., if a tax obligation arose in 2024 and was due by 26 May 2025, you can apply for the simplified instalment plan anytime between 26 May 2025 and 25 May 2026).
Once the deadline has passed, the simplified procedure is no longer available. Consequently, taxpayers must resort to the standard instalment procedure, which is significantly more complex, entails the submission of extensive financial documentation, takes longer to approve, and may require the provision of guarantees such as bank letters or mortgages.
How to Apply – A 4-Step Process:
- File your Single Tax Return (Form D 212);
- Submit the instalment payment request (Form D 7) to ANAF via the Virtual Private Space (SPV), by post, or at the tax office;
- Wait for ANAF’s decision, usually issued within five working days;
- If approved, you’ll receive a tax decision and an instalment schedule.
Pros & Cons of the Simplified Procedure:
| Pros | Cons |
| The enforcement procedure for the amounts under the instalment payment plan is suspended; No late payment penalties during the instalment period, except for late instalment payments; Eligibility for public tenders as tax liabilities under the instalment plan are not considered overdue. | You will be charged daily interest on the amount you defer (generally, the interest rate is 0.02% per day, which amounts to approx. 7.3% over 12 months); The payment plan may affect your eligibility for certain financing schemes or loans; If you miss a payment term, you risk penalties and losing the benefits of the payment plan. |
Final Thoughts
The simplified instalment payment procedure can be a practical solution for individuals and businesses who want to stay compliant without straining their finances. By offering flexible terms, quick approval, and minimal administrative burdens, this option supports taxpayers who need temporary relief.
If you are unsure whether you qualify or how to apply for this facility, don’t hesitate to seek professional advice. Acting before the payment deadline can make all the difference.
Authored by Renata-Adelina Ionescu – Founding Attorney
Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal, tax, or financial advice. While every effort has been made to ensure the accuracy of the content as of the publication date, tax laws and regulations are subject to change. Readers are encouraged to consult a qualified tax advisor or legal professional for advice tailored to their specific situation.
