The order of 10 May 2024 made it mandatory to produce withholding-tax certificates on the Ministry of Finance's TEJ platform. Since 1 January 2026, it applies to every taxpayer except the State, local authorities and public administrative bodies.
When to issue the certificate
No later than the end of the month following the payment month. A payment on 12 March means a certificate by 30 April at the latest. After that, you need authorisation from the tax office, and the penalty still applies.
What the certificate contains
Beyond the usual details (payer, beneficiary, amount, rate, withholding), a TEJ certificate shows:
- the payment reference at the payer;
- the payment date;
- the nature of the amount paid;
- the invoicing year, where relevant.
Manual entry or XML file?
The platform accepts certificates one by one, or an XML "DeclarationsRS" file that follows the ministry's specification: amounts in millimes, dates as DD/MM/YYYY, standard operation codes. Beyond a handful of suppliers, the file saves hours.
Correcting a mistake
Spontaneous correction (change or cancellation) is possible until 30 April of the year after payment.
What IntelliFact does
Each supplier gets a withholding profile (rate and operation code). At payment, IntelliFact computes the withholding, produces the certificate and adds it to the month's XML file. You just upload it to TEJ.