The National Tax Administration Agency (ANAF) automatically cancels, at the beginning of each year, certain debts existing at the end of the previous year. Thus, at the beginning of January 2022, debts up to 40 lei, which were on the books on 31 December 2021, are automatically canceled.
Tax debts of less than 40 lei on the books of ANAF on 31 December 2021 are automatically written off in the first seven days of 2022.
According to the Tax Procedure Code, “outstanding tax debts administered by the central tax body, outstanding on 31 December of the year, of less than 40 lei, are canceled. The ceiling applies to the total tax claims due and not paid by debtors”.
The ceiling of 40 lei was introduced, according to the Code of Tax Procedure, in order to avoid situations where the costs of pursuit and enforcement, excluding those relating to service by post, are higher than the tax claims subject to enforcement.
Tax claims are essentially taxes, duties, and social security contributions, as well as interest, penalties, or increases thereon.
In general, when we talk about such small debts, we are talking about the outstanding amounts leftover from tax roll settlements.