Decree-Law No. 42/2022 of 29 June, which establishes support measures for families and businesses in the framework of the armed conflict in Ukraine, provides a complementary scheme of deferred tax obligations for the second half of 2022. These measures come into force on 1 July 2022.
Thus, in the second half of 2022, the obligations to pay Personal and Corporate Income Tax withholdings and VAT may be complied with:
Until the end of the period for voluntary payment (25th day of the second month following the month to which the tax relates, or the 25th day of the second month following the end of the quarter, depending on whether the taxpayer is subject to the standard monthly or quarterly regime, respectively); or
In monthly instalments of EUR 25 or more, without interest or penalties, calculated on the number of months remaining until the end of 2022.
The possibility of paying in instalments applies to every taxpayer, regardless of size, invoicing, turnover, or sector of activity.
Since this scheme applies to obligations due in the second half of 2022, it concerns the following payment obligations:
- Monthly VAT for the periods from May to October 2022, inclusively;
- Quarterly VAT for the second and third quarters of 2022, inclusively;
- Personal and Corporate Income Tax withholdings for the months of June to November 2022, inclusively.
The monthly instalments related to the instalment plans are due as follows:
- The first instalment is due on the date of fulfilment of the relevant payment obligation; and
- The remaining monthly instalments are due on the same date of the subsequent months.
Requests for monthly instalment payments shall be submitted electronically by the end of the period for voluntary payment and do not depend on the provision of any guarantees. However, taxpayers shall only have access to this split payment scheme if they have no overdue debts to the Tax Authority and Social Security.