Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Cash payment complaint
Type of procedure/service: Suggestions, Grievances, Complaints and information to citizens
Subject: Taxes
SIA code: 200985
Description: Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of €1,000 or its equivalent in foreign currency (€10,000 if the payer is an individual who is not acting as a professional businessperson with a foreign tax address). If this is done by one of the parties to the transaction within three months of payment, they will be exempted from liability for the subsequent infringement. However, the simultaneous lodging of a complaint by both parties to the transaction will not exonerate either of them from liability.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Deadline for resolution

None

Administrative silence interested party

None

Competent bodies

End of procedure

Basic Regulations

Place of submission

Stages of procedure

Start: Submission of the accusation by the accusing party.
Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.
End: - Filing of the accusation when it is deemed unfounded or when the acts or accused persons are not sufficiently specified or identified. - Start of the relevant actions if there is sufficient evidence of veracity in the imputed acts and these are unknown to the Tax Agency.

URl for online processing