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Dictionary of terms

Guarantee Officer

Is the principal debtor. The beneficiary (the contract partner) requires this contracting party to provide a guarantee. As a result, the Guarantee Officer requests a third person - the guarantor – for a guarantee.

Beneficiary of the guarantee

It is the one in whose favor the guarantor issues the guarantee.


Is the secondary debtor, the one who, in the event of default by the principal debtor, fulfills its obligations.


EN - Scrisorile de garanție emise de IFN-uri vor fi acceptate pentru garantarea obligațiilor fiscale

EN - Guvernul României, a adoptat prin Ordonanța 23, publicată in Monitorul Oficial pe 31 August 2017, o nouă reglementare conform căreia, garantarea obligațiilor fiscale poate fi realizată și cu scrisori de garanție de către instituțiile financiare nebancare.