Financial difficulties – individual taxpayers

If you do not pay a tax by its due date, the Tax Administration will send you a summary containing a reminder concerning the unpaid tax. If you cannot pay the tax by the due date stated on the summary, you can ask for a payment arrangement.

Payment arrangement

If you are having financial difficulties you can ask for more time, to pay the tax in smaller instalments.

Requesting an arrangement

Public disclosure of tax debts

Unpaid VAT, withholdings, and unpaid health insurance contributions may be published on the protest list.

Public disclosure of debts

Certificate of paid taxes and the certificate of tax debts

If you have paid all taxes by their due dates, you can ask the Tax Administration to send you a certificate of paid taxes. If you owe taxes, you can ask for a certificate of tax debts.

Certificate of paid taxes, certificate of tax debts

Tax debt register

The tax debt register is a public service allowing anyone to make enquiries on any unpaid debt or non-filing of tax returns of all types of companies.

Tax debt register