Pursuant to the amendment to Act No. 563/2009 on Tax Administration (Tax Procedure Code), effective from May 1, 2016, the Financial Administration (authority) will publish a list of tax debtors on a monthly basis. The list will also include debtors whose amount of tax arrears exceeds EUR 170. Under the previous legislation, the list of tax debtors included only persons whose total amount of tax arrears exceeded EUR 17,000 for natural persons and EUR 170,000 for legal entities and in respect of which the right to recover arrears existed.

Under the previous rules, the Financial Administration published the list only once a year, reflecting the balance as at the end of the respective year, with the obligation to publish the list within the first half of the following year. According to the new rules, the Financial Administration will update the list once a month. The balance as at the last day of a calendar month will be decisive and the updated lists will be published until the end of the following calendar month.