For failing to comply with tax obligations to the State Budget in due time, late-payment and penalties are due. As of 1 July 2013, the late-payment penalties will be calculated for each day of delay, starting with the following day of due date and until when the payment of tax liabilities is done. The late payment penalty will be of 0.02% for each day of delay.
For the tax liabilities due until the 1st of July 2013 which will be paid after this date, will be applied the late payment penalty available until the 1st of July 2013.
This law set up also the legislative framework for postponing the payment of tax liabilities (including late payment interest and penalties) due to the consolidated budget by taxpayers who are expecting to receive disbursements from the competent authorities managing EU funds, with whom they have entered into agreements.