Informational article – Bússola Digital – Accounting & Consultancy, Sole Trader (ENI)
Managing taxes can be simple when you know what options are available. Here you will find, in a clear and practical way, the solutions made available by the Tax Authority to settle tax debts without complications.
If you have taxes to pay, you can divide them into monthly instalments.
Before tax enforcement proceedings
• Request submitted through the Finance Portal
• Up to 36 instalments
• In many cases, with no need for a guarantee
• With the payment plan active and complied with, your tax situation is considered regularised
After tax enforcement proceedings
• You may request instalments up until the sale is scheduled
• Possibility of 36, 60 or up to 150 instalments, depending on the situation
• A guarantee may be required, although exceptions exist
Automatic payment plans
For small debts, the Tax Authority may create an instalment plan without a request from the taxpayer.
A very useful solution for companies that need to ease their cash flow.
• Available for those who file VAT monthly or quarterly
• Up to 3 instalments, interest-free
• Enrolled at the time of submitting the VAT return
• Minimum amount per instalment: €25
Nota: October (monthly) does not allow instalments; September and the 3rd quarter allow only 2.
In specific situations, it is possible to transfer a property to settle the debt.
• The Tax Authority evaluates the property and decides whether to accept it
• If the value is higher than the debt, a credit balance is created in your favour
• If it is lower, the remaining difference is still owed
If you are entitled to a refund (IRS, VAT, etc.), that amount can be used to pay tax debts.
• It may be automatic
• Or requested through the Finance Portal
• It avoids interest and enforcement proceedings
• Request instalments within the deadline to avoid tax enforcement proceedings
• Complying with the plan keeps your tax situation regularised
• VAT instalment payment is an effective tool for managing cash flow
• Payment by transfer of assets is exceptional and always depends on acceptance by the Tax Authority
• Credit offsetting is simple and often automatic
March 2026
