DGI: Generalization of the 5% AIB Withholding for Non-Compliant or Unregistered Taxpayers Starting September 7, 2026

After an initial implementation phase targeting individuals, notably individual service providers and consultants, the DGI is preparing to take a further step. Starting Monday, September 7, 2026, this measure will be officially extended to all legal entities whose Unique Tax Identifier (IFU) is deactivated in the taxpayer management system (CFISC).

Reasons for the Deactivation of IFUs Targeted by the Measure

This automated compliance measure primarily concerns entities whose tax profile shows irregularities. The deactivation of an IFU in the CFISC system generally follows repeated breaches, including failure to file tax returns, non-payment of due taxes and levies, or more broadly, non-compliance with a tax obligation requiring an update of the taxpayer’s status.

From September 7, 2026, any targeted taxpayer will have the 5% AIB automatically withheld on each standardized invoice issued, until their situation is fully regularized with the competent authorities.

Once the situation is regularized, the company may request the reactivation of its IFU to stop being subject to this automatic withholding. Furthermore, the DGI specifies that entities already known to the tax authorities that suffer this withholding due to temporary non-compliance may be entitled to compensation for the AIB paid prior to their regularization.

Regularization Procedures and Cases of Unregistered Companies

For companies and corporations already listed but whose IFU is suspended, the procedure involves contacting the relevant tax office to fulfill outstanding filing obligations, pay due taxes, and request reactivation of their number.

Regarding entities properly constituted but not yet formally registered in the taxpayer registry, they must present themselves with supporting documents of establishment (bylaws, Trade Register or authorization to practice for liberal professions, IFU certificate, legal publication journal, and precise indication of the place of business).

The DGI also reminds that micro and small enterprises existing for no more than twelve months retain the benefit of the tax incentive provisions provided for them, while urging them to complete their registration formalities without delay.

For any additional information, users can contact the DGI Call Center free of charge at 133 or visit the territorially competent tax offices.