How the new mechanism works
The taxpayer will receive a notification of the debt and will have 30 days to voluntarily repay the debt.If the debt is not paid within the specified period, the STS will send a demand to the bank or payment system. Financial institutions and operators are required to promptly transfer the necessary amounts to settle the debt, and there are penalties for non-compliance with this requirement.
Collection is possible from any form of funds storage, and the tax authority will monitor that banks and operators fulfill their obligations for full repayment of the debt.