Navigation path

Share on 
	Share on Facebook
  
	Tweet it
  
	Share on google+
  
	Share on linkedIn
  
    
      E-mail
Set page to normal font sizeIncrease font size by 200 percentBookmark this pageChoose high-contrast version

Hungary

Taxes

Updated 07/2012

Legal requirements

The rights and duties of taxpayers and tax authorities as well as related procedures are contained in the Taxation Rules Act.

Assessing and levying taxes

Taxes can be assessed, levied and paid in various ways:

  • Taxpayer: Businesses and other organisations ascertain their tax and budgetary supports by self-assessment; in other words they ascertain, declare and pay their tax themselves, or claim budgetary supports. A private individual may only use this method if he is an entrepreneur or pays value-added tax, and if his personal income tax has not been determined by his employer or by the tax authority.
  • Agents or employers: Are obliged to assess taxes and advance payment on taxes for individuals by means of deductions, if so required by law.
  • Entity required to collect taxes: In the cases defined in law, an entity required to collect taxes notifies the private individual about the amount of local tax and receives the tax (tourist tax).
  • Tax Authority: determines taxes by levying or imposing taxes, assessing tax as the tax authority on the basis of a simplified tax return, or by conducting ex post tax assessments.

Taxation system

The Ministry of National Economy (HITA) issused a report in 2012 on the current status of taxation in Hungary and the changes of the recent period.

This site contains information made by the specialists of the National Tax and Customs Administration.

 

Administrative procedures

Taxation obligations

In general, all taxpayers must first register, whereupon the tax authority registers the taxpayer and issues a tax identification number.

Tax obligations include:

  • Reporting and declarations;
  • Opening a current account;
  • Tax returns;
  • Record-keeping;
  • Bookkeeping;
  • Issuing and storing accounting documents (e.g. invoices and other accounting documents);
  • Tax assessment;
  • Deduction and collection of tax;
  • The possible payment of tax advances and data supply;
  • Actual payment of tax.

Assessed taxes are declared using the appropriate forms.

Electronic tax returns

Businesses must file tax and national insurance returns and provide tax-related data electronically.

In addition to this, every taxpayer has the opportunity to handle tax affairs electronically. Taxpayers may therefore fulfil beyond their filing and data supply obligations also their reporting obligation and obligation to record any changes electronically. In addition to this, every taxpayer has the opportunity to view his own tax account, and to download the recorded data.

All this is done via the Client Gateway on the Government Portal.

Electronic customs declaration

The Electronic Customs Portal (eVP) provides an opportunity for documents submitted in connection with tax returns, rebates and other provision of information to be viewed or approved, if this is necessary owing to joint representation of the taxpayer (company), and for the administration of joint approval rights and access to other services.

Client Gateway registration

The Client Gateway is an access point through which taxpayers can safely connect to public administration bodies and public institutions using personal identification. It is necessary to register in order to create a personal client gateway.

Registration may be done by the taxpayer himself, that is to say a legal person, or, in the case of a company without legal personality, by its representative.

The registration can be performed in any notary's office, government client office, tax authority client office or the foreign representation of Hungary. If the taxpayer has an appropriate electronic signature, he may also register on-line and need not visit the office of records.

1% of personal income tax

Since the 1996 tax year, the 1% law (Act CXXVI of 1996) has let private individuals offer 1% of their personal income tax to a civil organisation, and another 1% to a church or key state appropriation.

Resources

Issue "Doing Business in Hungary 2012" published by the Hungarian Investment and Trade Agency offers useful information on the Hungarian taxation system in English to foreigners:

Help & advice

Help & advice

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

Country

Austria

Feldkirch

Graz

Innsbruck

Klagenfurt

Linz

Salzburg

Wien

Belgium

Antwerpen

Arlon

Brugge

Brussels

Charleroi

Gent

Hasselt

Leuven

Libramont

Liège

Mons

Namur

Nivelles

Bulgaria

Dobrich

Plovidiv

Ruse

Sandanski

Sofia

Stara Zagora

Vratsa

Yambol

Croatia

Osijek

Rijeka

Split

Varazdin

Zagreb

Cyprus

Nicosia

Czech Republic

Brno

Brno

Liberec

Ostrava

Ostrava

Pardubice

Plzen

Praha

Usti nad Labem

Denmark

Aalborg

Copenhagen

Herning

Kolding

Næstved

Viborg

Estonia

Tallinn

Finland

Helsinki

Oulu

Tampere

Turku

Vantaa

France

Amiens

Annecy

Aulnat

Besançon

Bordeaux

Bourg en Bresse

Caen

Cayenne

Chalons-en-Champagne

Chambéry

Dijon

Fort-de-France

Grenoble

Lille

Limoges

Lyon

Marseille

Marseille

Montpellier

Montpellier

Nancy

Nantes

Orléans

Paris

Pointe-à-Pitre

Poitiers

Privas

Rennes

Rouen

Saint-Denis

Saint-Etienne

Strasbourg

Toulouse

Valence

Germany

Berlin

Bremen

Bremenhaven

Chemnitz

Dresden

Düsseldorf

Erfurt

Frankfurt/Oder

Freiburg

Hamburg

Hannover

Kaiserslautern

Kiel

Konstanz

Leipzig

Magdeburg

Mannheim

Mülheim an der Ruhr

München

Potsdam

Reutlingen

Rostock

Saabrücken

Stuttgart

Trier

Ulm

Villingen-Schwenningen

Wiesbaden

Greece

Athens

Heraklion

Ioannina

Kavala

Kozani

Thessaloniki

Tripolis

Volos

Hungary

Budapest

Debrecen

Eger

Győr

Miskolc

Nyíregyháza

Pécs

Szeged

Székesfehérvár

Zalaegerszeg

Ireland

Dublin

Italy

Abruzzo

Aosta

Apulia

Ascoli Piceno

Basilicata

Bologna

Bologna

Cagliari

Calabria

Calabria

Campania

Catania

Florence

Genova

Gorizia

Milano

Molise

Naples

Palermo

Palermo

Perugia

Pesaro

Pisa

Pordenone

Ravenna

Rome

Rovereto

Sassari

Sicily

Terni

Torino

Trieste

Udine

Venezia

Venezia

Venezia

Latvia

Riga

Lithuania

Kaunas

Klaipėda

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Nieuwegein

Norway

Ås

Oslo

Stavanger

Tromsø

Poland

Bialystok

Gdańsk

Kalisz

Katowice

Kielce

Konin

Kraków

Lublin

Lublin

Olsztyn

Opole

Poznań

Rzeszów

Szczawno-Zdrój

Szczecin

Toruń

Warsaw

Warsaw

Warsaw

Wroclaw

Zielona Góra

Łódź

Portugal

Aveiro

Braga

Coimbra

Évora

Faro

Funchal

Lisboa

Ponta Delgada

Porto

Romania

Arad

Bacau

Bucuresti

Cluj-Napoca

Constanta

Craiova

Galati

Iasi

Ramnicu Valcea

Timișoara

Slovakia

Bratislava

Prešov

Slovenia

Koper

Ljubljana

Maribor

Spain

Albacete

Alicante

Badajoz

Barcelona

Bilbao

Ciudad Real

Donostia- San Sebastian

Ferrol

Las Palmas de Gran Canaria

Llanera

Logroño

Madrid

Madrid

Murcia

Oviedo

Palma

Pamplona

Paterna (Valencia)

Santa Cruz de Tenerife

Santander

Santiago de Compostela

Sevilla

Toledo

Valencia

Valladolid

Vitoria- Gazteiz

Zaragoza

Sweden

Borlänge

Göteborg

Jönköping

Kramfors

Luleå

Malmö

Örebro

Östersund

Stockholm

Umeå

Västerås

Växjö

United Kingdom

Belfast

Bristol

Cambridge

Cardiff

Coventry

Inverness

London

Manchester

Newcastle

Yorkshire and Humber

Enter your message here *

* required field (you must enter data here)