In the future, companies and other entities can pay all their taxes using a single reference number. The purpose of this change is to standardize and simplify the payment and collection of taxes across different tax types. The change does not apply to individual taxpayers, sole proprietors, or natural persons engaged in agriculture or forestry. The legislative amendment entered into force on 15 November 2025, and the new procedure will be implemented starting 18 November 2025.
Who the change concerns?
The general reference number will be used by entities and partnerships such as:
- limited liability companies, cooperatives
- public entities
- foundations
- all partnerships for taxes for which the partnership is taxed as a separate taxpayer.
Exceptions to the use of the general reference number
The following taxes will continue to be paid using separate reference numbers:
- inheritance tax
- value added tax under a special scheme (OSS)
- one-off guarantee in excise taxation
- taxes for which the taxpayer is held liable
- taxes under a payment arrangement or enforcement
- receivables based on a corporate restructuring payment program.