Receiving an unused payment back
If you typed the general reference number – or the reference number for self-assessed taxes – when you sent a tax payment to the Tax Administration and the paid-in amount remains unused, you can ask for refund. You can do so in MyTax.
Examples of circumstances where a paid-in amount will remain unused include a situation where no taxes have yet fallen due – and sometimes, overpayment: the taxpayer paid an amount higher than necessary.
How to use MyTax to ask the Tax Administration to send back an amount
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When you are on the home page, select Payment status and click on Balance specification.
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Look at the Payments available for taxes section to see whether any amounts are recorded that you can ask a refund of. If yes, you can proceed to click on Request a refund of payments.
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Then select Request a refund.
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The next stage will be Refund request details: Fill in the Amount requested to be refunded. Click Next.
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The Preview and send stage: Please re-check that the bank account number and the amount are as they should be. Click Submit.
If you cannot use MyTax, you can call our telephone service to ask the Tax Administration to send the unused payment back.
During the refunding stage, the Tax Administration may apply the unused amount on other taxes
After you have submitted the request as outlined above, it is possible that the Tax Administration can use the amount:
- For settling other overdue taxes and charges you need to pay
- If you are on a payment plan, for paying the taxes included in the plan
- For settling any business-related taxes that you owe because of your third-party liability (as a shareholder of your company or partnership, or for other reasons)
If the Tax Administration uses any amount that would otherwise be refunded on an unpaid tax of yours, you will be notified: see MyTax or see your summary of tax payment status.
If your overdue taxes are already undergoing recovery by enforcement proceedings, it is possible that the Enforcement Authority will garnish the amount in full. If this measure must be taken, the Enforcement Authority would notify you of it.
Example: A payment arrangement was made for a limited-liability company that owed an amount of back taxes. The original due date had been 3 June 2025.
The company sends €1000 to the Tax Administration in January 2026 as a bank transfer with the general reference number. The €1000 will not be applied on the back taxes that are included in the payment arrangement.
The company no other taxes overdue. On 18 February 2026, the company submits a request for the €1000 to be refunded. At this stage, the Tax Administration will apply the €1000 on the owed back taxes and related late-payment interest, which are included the payment arrangement.