Overdue Liabilities to the State Budget

1. What is the Overdue Liabilities Report?


The Overdue Liabilities Report provide information about the overdue obligations of companies to the State Budgets, based on records held in the database of the National Agency for Fiscal Administration (ANAF).

Overdue Liabilities to the State Budgets are relevant to users, as their consequence might be blocking of the company's banking accounts, until the respective amounts due are paid. Therefore, overdue liabilities represent a major operational risk for any company.

2. How to read the Overdue Liabilities Report

The report presents both the current overdue liablities to the Budget, and historic records for each of the 4 Budgets. Whenever a company has current overdue liablities to the Budget, is faces the risk of its banking accounts to being blocked until the payment of its obligations.

Company with overdue liabilities to the budget:

The Report shows the amounts due to the State Budget, broken by the 4 Budgets:

- State Budget;

- Social Security Budget;

- Unemployment Budget;

- Health Insurance Budget..

Each table indicate the amounts by their specific categories, where overdue liabilities are registered.

The Report data is updated every 3 months, according with the release schedule of the National Agency of Fiscal Administration (ANAF).

The major risk in case of a company registering overdue liabilities is its banking accounts being blocked! In this case, the company becomes unable to make its current payments: invoices to its suppliers, payments to banks for loans and leasing contracts, acquisition of raw materials, etc.

The Report presents the entire history of overdue liabilities for the latest 4 fiscal years.

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Company without overdue liabilities:

If a company has no ovedue liabilities to the State Budgets, then the report specifies this information distinctly.

For certain companies, even if they do not have current overdues, the report presents the history of these liabilities for previous periods. Including the history in the report does not mean that these companies have current overdue liablities, but offers an indication related to the financial behavior of the respective companies.

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3. How does the Overdue Liabilities Report help you

  • Indicate the total overdue liabilities amounts to the State Budgets

    The accumulated amounts to the 4 budgets represent the total ovedue liabilities that the company has, as at the end of any quarter. The reporting dates are ends-of-month of March, June, September and December.

  • Indicate the overdue obligations by type of taxes

    Because of the liabilities structure by the 4 budgets, companies can register overdue liabilities for only part of those Budgets (for example, only at State Budget or the Health Insurance Budget). The fact that a company does not register any overdue liabilities with a certain Budget, but has overdues with others, does not eliminate the risk of banking account blocking.

  • Evaluation of the risk to which a company is exposed, in case of a banking account blocking

    Whether a company records overdue liabilities and accordingly, it incurs a risk of its banking account being blocked, the sum of its overdues is very important. Should those liabilities are large, as compared with the firm's monthly sales revenues, the company faces a tough situation, as most of its revenues should be used to pay overdues. The company can even be forced into insolvency. If overdue amounts are small, they can be covered easily by the firm, the only inconvenience being the time lost until the banking accounts are un-blocked.

Additionally, we recommend you the following reports, to gain an as complete as possible interpretation of the financial data of a company:
Financial Rating - indicates the global financial evaluation of the firm, based on its historic financial information
Probability of Default - shows the probability that a company may enter bankruptcy, and the company's value in EUR
Trade Limits - indicates the recommended amounts, for which goods / services can be supplied to a company, based on a term payment

4. How can you get the Companies Overdue Liabilities Report

Acquire a Subscription package from the RisCo Reports Subscription. A subscription includes a certain number of RisCo Credits that allow you to make the reports you want. RisCo credits are valid for 12 months from the date of purchase. Client Account which will be opened at the acquisition of Subscription.
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Overdue Liabilities to the State Budget  Report