Two different tools are now available to debtors to regulate their debts. The 72 doses have already been activated, while on 27 July the new platform opens Extrajudicial Mechanism. The two arrangements are not addressed to the same debtors or offer the same benefits. Depending on the amount of debts, creditors and the financial capacity of each interested party, one option can be significantly more advantageous than the other.
The new frame unfolds in three phases. 72 doses are already in place, on 27 July the upgraded extrajudicial body is activated, while from 21 September it follows its new protection framework. Main residence through the extrajudicial mechanism. For the first time debtors are invited to choose between two different routes to regulate their debts and this decision may affect not only the number of doses, but also protection against seizures or even the possibility of deleting part of the debt.
The biggest change concerns the extrajudicial mechanism. The minimum amount of debt is reduced from 10,000 to 5,000 euros, clearing the way for about a million more potential beneficiaries.
The change concerns mainly microfiche which until now have been left out of the mechanism, even though they were in danger of seizures or other forced measures. Thus, a citizen with a total debt of 6,000 or 7,500 euros to AADE, e-EFKA or even a bank loan may now apply for and request a comprehensive regulation.
The limit, however, is strict. Total debts of even one euro under EUR 5,000, for example EUR 4,999, remain outside the mechanism and should be addressed through other arrangements available.
When 72 doses benefit
The new regulation is aimed mainly at those who have outstanding debts to AADE which became due until 31 December 2023. On the contrary, debts created from 1 January 2024 onwards cannot be included in 72 instalments and are treated through fixed regulation.
The process is done electronically through the platform myADE and provides for up to 72 monthly instalments, with a minimum of EUR 30. In order to join, the specific liabilities should not already be in another active arrangement, have lost any prior arrangement by 20 April 2026, have submitted all income tax declarations for the last five years, not to create new taxable dues and not to have irrevocable conviction for tax evasion or smuggling.
The application shall be submitted by 31 December 2026 and the arrangement shall be activated by payment of the first instalment within three working days.
In addition to the gradual repayment of debt, the arrangement is accompanied by significant benefits. Enforcement measures for debts subject to the arrangement shall be suspended, evidence of information shall be provided when the legal conditions are met, and criminal prosecution for these debts shall be suspended as long as the arrangement remains active.
The debtors should, however, be very careful. The non-payment of instalments or the creation of new irrevocable dues may lead to the loss of regulation and the reactivation of all enforcement measures.
When is the extrajudicial superior?
The extrajudicial officer mainly addresses those who have debts to more than one creditor, such as IRS, e-EFCA, banks or debt management companies. Unlike 72 instalments, it can raise all debts in a single arrangement, while providing for up to 240 instalments for debts to the State and up to 420 instalments for housing loans.
The most important advantage is that, where it results from the calculation of the platform, part of the basic debt may even be set aside, and «haircut» increase in interest and interest. The amount of the arrangement shall not be selected by the debtor, but shall automatically be derived from the algorithm, which shall take into account income, property and ability to repay.
The minimum monthly dose is set at 50 euros and the application is submitted electronically via the Extrajudicial platform.
Although both arrangements aim to facilitate debtors, they are addressed in different cases.
The 72 instalments are a solution for those who have exclusive liabilities to Tax or insurance funds and can serve their debt in up to six years, without needing overall restructuring. Instead, the extrajudicial is more advantageous when there are debts in more creditors, where the total amount is high or when a longer repayment term is required. At the same time, it is the only one of the two procedures that can lead to the deletion of part of the debt, if this arises from the automated proposal of the platform.
SOS
Before any request, interested parties should carefully consider which arrangement best meets the characteristics of their debts. The selection depends not only on the number of doses, but also on the type of debts, the number of creditors and the ability to maintain regulation over time.
It is equally important to know that the loss of a setting may immediately reinstate enforcement measures such as bank accounts seizures and asset commitments. For this reason, the choice of regulation should be made on the basis of the actual financial possibilities of the debtor and not only the largest number of instalments.
The government estimates that changes will significantly increase the number of debtors that will be able to settle their debts, especially after the reduction of the entry limit to the Extrajudicial from 10,000 to 5,000 euros. Whether 72 doses or extrajudicial ones will be selected, however, will ultimately depend on the profile of each debtor and the type of debts.
