Applying to the CCSF — one file to spread both tax and social debts

Where a business struggles to meet a tax or social security deadline, it may apply to the departmental commission of heads of financial services (CCSF). This is a SINGLE POINT OF CONTACT: instead of negotiating separately with the tax authority and with the social security collection agency, the business centralises its requests for payment terms in ONE FILE. The application is FREE and CONFIDENTIAL — there is no publication at the commercial court, and neither third parties nor the business's other creditors are informed. Two strict entry conditions: the business must be up to date with the FILING of its tax and social security returns, and up to date with PAYMENT OF THE EMPLOYEE SHARE of its contributions. The commission examines the file with the public accountant or the collection body and decides, UNANIMOUSLY, on a staggered settlement plan. Watch the meaning of silence: the commission has 2 MONTHS from receipt of the file to reply, and WHERE THERE IS NO REPLY THE REQUEST IS DEEMED REJECTED. The plan's main effect is powerful: it SUSPENDS ENFORCEMENT by public creditors — the tax authority and the collection agency can no longer demand immediate payment.

Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 60 min

Deadlines

2 months for a reply — and silence means REJECTION: The commission has 2 months from receipt of the file to reply. WHERE THERE IS NO REPLY, THE REQUEST FOR PAYMENT TERMS IS DEEMED REJECTED. This is the opposite of several administrative procedures where silence means consent: here, hearing nothing is bad news and must be treated as such.
One payment each month: Once the plan is granted, the business makes a monthly payment to the public finances directorate, which then distributes the sums among the creditors concerned.
15 days, renewable once, on a petition: Where a creditor petitions for receivership or judicial liquidation, the president of the commission must be informed BEFOREHAND. They may then request suspension of the petition for 15 days, renewable once.
When the plan ends, enforcement resumes: When the settlement plan comes to an end, enforcement measures may be taken again and creditors may resume their recovery action.

Documents to prepare

Evidence that you are up to date with the FILING of your tax and social security returns
Evidence that you are up to date with payment of the EMPLOYEE SHARE of your contributions
The application file — the one reserved for very small businesses, or the file for other businesses
Very small business: the statement of financial difficulty drawn up by your accountant
Very small business: the collection agency statement on payment of the employee shares, or a sworn statement
Very small business: your latest closed balance sheet and turnover excluding VAT since 1 January
Very small business: the current state of your cash position
Others: a precise statement of tax and social debts — principal, penalties, enforcement costs
Others: a statement of assets and the charges attaching to them
Others: a forecast cash-flow plan and a business plan over the duration of the plan requested
Others: a record of enforcement action taken and security granted to public accountants
Others: your settlement plan proposals
The address of the permanent secretary of the commission for your department

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

The business carrying on a commercial, craft, professional or agricultural activity — company or sole trader alike
The business's agent, who may apply on its behalf
The public accountant, who may apply as part of their detection and prevention role
The business up to date with the FILING of its tax and social security returns: an access condition, not a formality
The business up to date with PAYMENT OF THE EMPLOYEE SHARE of its contributions — the employer share may be late, the employee share may not
The VERY SMALL BUSINESS, which has its own simplified application file
Cannot benefit lastingly: a business subject to ongoing insolvency proceedings, which brings the plan to an end

Worked example

Example: a very small business with €40,000 of tax and social debts, and the reflex that changes everything

A finishing-trade business has built up, after a client's default, about €40,000 of debt split between the tax authority and the social security collection agency. Its first reflex would be to call each separately: it can indeed request payment terms directly from both. But applying to the CCSF allows it to CENTRALISE those requests in a single file, which changes the nature of the negotiation — and the step is free and confidential, without publication at the commercial court, so its customers, suppliers and bank will know nothing of it. Before assembling the file, it checks the two access conditions: it is up to date with the filing of its tax and social security returns — the filing, not the payment — and up to date with payment of the EMPLOYEE SHARE of its contributions. That second point is the most frequent blocker: the employer share may be late, the employee share may not. As a very small business, it completes the application file reserved for it and encloses four items: a statement evidencing its financial difficulties drawn up by its ACCOUNTANT; a statement from the collection agency evidencing payment of the employee shares — or failing that a sworn statement that it is not late on those shares; its latest closed balance sheet and the turnover excluding VAT achieved since 1 January of the current year; and the current state of its cash position. It sends everything to the permanent secretary of the commission for the department where it is located. The commission examines the file with the public accountant and decides UNANIMOUSLY. It has two months to reply — and if no reply arrives, the request is REJECTED, so the business must chase rather than wait. Once the plan is granted, it makes a single monthly payment to the public finances directorate, which distributes it among creditors; enforcement by the tax authority and the collection agency is suspended. It may even obtain a tax compliance certificate — useful for its contracts — if it has met the deadlines by the last day of the month preceding the request, or put matters right by the date of the request.

How to fill it in, step by step

First check the two access conditions: being up to date with the FILING of your tax and social security returns, and with PAYMENT OF THE EMPLOYEE SHARE of your contributions.
Weigh the value of the single point of contact: you may request terms separately from the collection agency and the tax authority, but the commission centralises those requests in one file, free of charge and confidentially.
Determine your category: very small business, or other — the application file differs.
If you are a very small business, complete the application file for very small businesses.
Enclose, as a very small business: the statement of financial difficulties drawn up by your accountant; the collection agency's statement evidencing payment of the employee shares, or a sworn statement that you are not late on those shares; your latest closed balance sheet and the turnover excluding VAT since 1 January of the current year; the current state of your cash position.
If you are not a very small business, enclose: a precise statement of your tax and social debts (principal, penalties, enforcement costs); a statement of your assets and the charges attaching to them (property, business goodwill, etc.); a forecast cash-flow plan and a business plan covering the duration of the settlement plan requested; a record of enforcement action taken and security granted to public accountants; your proposals for the settlement plan.
Send the file to the PERMANENT SECRETARY of the commission of heads of financial services for the department where your business is located.
Note the date the file is received: the commission has 2 months to reply, and no reply means REJECTION. Chase rather than wait.
Once the plan is granted, make a single monthly payment to the public finances directorate, which will distribute it among creditors.
Comply with the obligations attached to the plan: meet the deadlines set, commit no infringement of tax, social security or customs rules, do not reduce the security granted to your creditors, and do not become subject to ongoing insolvency proceedings.
If a creditor petitions for receivership or judicial liquidation, inform the president of the commission BEFOREHAND: they may request suspension of the action for 15 days, renewable once.
If you need it for a contract, request a tax compliance certificate: it may be issued to businesses under a commission plan that have met the deadlines by the last day of the month preceding the request, or put matters right by the date of the request.

The form, line by line

Condition — returns filed: It is the FILING of tax and social security returns that must be up to date, not their payment: it is precisely because payment is not up to date that the commission is approached.
Condition — employee share paid: The business must be up to date with payment of the EMPLOYEE SHARE of its contributions. This is the condition that most often closes the scheme off, the employee share being regarded as money held on the employees' behalf.
Accountant's statement (very small business): A statement evidencing the state of financial difficulty, drawn up by the business's accountant. It is one of the four items in the very-small-business file.
Collection agency statement or sworn statement: A statement from the collection agency evidencing payment of the employee shares — or, failing that, a sworn statement from the business that it is not late in paying those shares.
Forecast cash-flow plan (other businesses): For businesses that are not very small: a forecast cash-flow plan AND a business plan, drawn up over the DURATION OF THE SETTLEMENT PLAN REQUESTED.
Unanimous decision: The decision to adopt the plan is taken unanimously by the members of the commission, and notified to the business in writing.
2 months of silence: The commission has 2 months from receipt of the file to reply. Where there is no reply, the request is deemed REJECTED.
Suspension of enforcement: Establishing the plan suspends enforcement by public creditors: the tax authority and the collection agency can no longer demand immediate payment of tax or social security debts.
Single monthly payment: The business pays the public finances directorate each month, which then distributes the sums among the creditors concerned — a single payment counterparty.

Good to know

Confidentiality is the most underrated advantage: no publication at the commercial court, and neither third parties nor other creditors are informed. A judicial prevention procedure does not always offer that discretion.
Applying is free.
The commission's silence means REJECTION after 2 months — unlike many administrative steps. The file must therefore be followed up actively.
Suspension of public enforcement is the plan's concrete effect: the tax authority and the collection agency can no longer demand immediate payment.
A commission plan does not prevent obtaining a tax compliance certificate, provided deadlines have been met by the last day of the month preceding the request, or matters put right by its date. That is decisive for continuing to bid for public contracts.
The commission may be approached by a public accountant as part of their DETECTION AND PREVENTION role: the step is not always at the business's initiative.
The plan is terminated if one of the obligations ceases to be met: the commission meets and orders termination unanimously, notified in writing.
As soon as a public accountant finds that a condition is no longer met, or a situation liable to jeopardise the plan, they must inform the commission.
A creditor's petition for receivership or liquidation is not the end: informed BEFOREHAND, the president of the commission may request suspension of the action for 15 days, renewable once.
When the plan ends, enforcement may resume: the plan suspends, it does not extinguish.

Common mistakes

Negotiating separately with the collection agency and the tax authority when a single point of contact allows requests to be centralised in one file.
Giving up for fear of publicity: the application is confidential, with no publication at the commercial court.
Applying without being up to date with the FILING of tax and social security returns.
Applying while late on the EMPLOYEE SHARE of contributions: that is an access condition, not a flexibility.
Confusing "up to date with filing" and "up to date with payment": only filing is required.
Waiting passively after sending the file: no reply within 2 months means REJECTION.
Sending an incomplete very-small-business file, without the accountant's statement of financial difficulty or evidence on the employee shares.
For a business that is not very small, leaving out the forecast cash-flow plan and business plan covering the duration of the plan requested.
Sending the file to the wrong recipient: it is the permanent secretary of the commission for the department where the business is located.
Continuing to pay each creditor directly after the plan is granted: the payment is single and monthly, to the public finances directorate, which distributes it.
Letting a petition proceed without informing the president of the commission beforehand, who may request its suspension.
Assuming the plan is secure whatever happens: a tax, social security or customs infringement, a reduction of security, or insolvency proceedings will end it.

Frequently asked questions

What is the CCSF?

The departmental commission of heads of financial services. It is a single point of contact that businesses may approach to obtain payment terms for their tax and social security debts where they have difficulty meeting a deadline. The step is confidential.

Who may apply?

A business carrying on a commercial, craft, professional or agricultural activity — company or sole trader. It may also be approached by an agent or by a public accountant as part of their detection and prevention role.

What are the conditions?

The business must be up to date with the filing of its tax and social security returns, and up to date with payment of the employee share of its contributions.

What is the advantage over a direct request?

A business may request terms directly from the collection agency and the tax authority. Applying to the commission allows those requests to be centralised in a single file. The application is free and confidential: there is no publication at the commercial court, and third parties and other creditors are not informed.

What documents must be enclosed?

For a very small business: a statement of financial difficulty drawn up by the accountant; a collection agency statement evidencing payment of the employee shares, or a sworn statement; the latest closed balance sheet and turnover excluding VAT since 1 January of the current year; the current state of the cash position. For other businesses: a precise statement of tax and social debts (principal, penalties, enforcement costs); a statement of assets and attaching charges; a forecast cash-flow plan and a business plan over the duration of the plan requested; a record of enforcement action and security granted to public accountants; the business's proposals for the settlement plan.

How long does the commission take to reply?

It has 2 months from receipt of the file. Where there is no reply, the request for payment terms is deemed REJECTED — silence therefore does not mean consent.

What are the effects of the plan?

It suspends enforcement by public creditors: the tax authority and the collection agency can no longer demand immediate payment. The business then makes a single monthly payment to the public finances directorate, which distributes the sums among creditors.

What obligations fall on the business?

Meeting the deadlines set by the plan; committing no infringement of tax, social security or customs rules; not reducing the security granted to creditors; not becoming subject to ongoing insolvency proceedings. On breach, the commission ends the plan by a termination ordered unanimously and notified in writing.

What if a creditor petitions against me?

Where a petition for receivership or judicial liquidation is brought, the president of the commission must be informed beforehand. They may request suspension of the petition for 15 days, renewable once.

Go further

Related forms

Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.