Hungary Tax Filing Guide

the Hungary tax filing and compliance for the tax year 2026. The guide covers: the annual SZJA return (SZJA bevallás) — the March 20 deadline for the employer-prepared draft return (extended to May 20 for the self-preparation), the e-filing through the "e-SZJA" system; the employer monthly payroll reporting — the "M (havi) bevallás" (the "monthly statement") submitted to the NAV by the 12th of the following month; the ÁFA (VAT) filing — the monthly, the quarterly, or the yearly filing depending on the turnover; the corporate tax return (társasági adó bevallás) — the May 31 deadline for the calendar-year companies; the Online Invoice (Online Számla) data reporting — the mandatory real-time invoice reporting to the NAV.

Annual SZJA Return — SZJA bevallás

March 20 deadline (extended to May 20): The personal income tax return (the "SZJA bevallás" — the "személyi jövedelemadó bevallás" — the "personal income tax return") for the tax year 2026 must be filed by March 20, 2027 if the taxpayer uses the "NAV által elkészített bevallás" (the "draft return prepared by the NAV"). The taxpayer who self-prepares the return may file by May 20, 2027. The extension to May 20 is automatic — NO application is required.
Draft return by the NAV: The NAV prepares the "SZJA tervezet" (the "draft SZJA return") based on the employer-reported income, the bank interest data, and the insurance data. The taxpayer may review, correct, and approve the draft return through the "e-SZJA" system. If the taxpayer does NOT correct the draft by March 20, the draft becomes the final return.
E-filing — e-SZJA: The SZJA return is filed electronically through the "e-SZJA" system available on the NAV website (the "nav.gov.hu"). The taxpayer authenticates through the "Ügyfélkapu" (the "Client Portal") — the single sign-on system for the Hungarian government services. The e-SZJA system pre-populates the income data from the employers, the banks, and the insurance companies.
Payment and refund: The outstanding tax (the "adófizetési kötelezettség" — the "tax liability") must be paid by the filing deadline. The overpaid tax (the "túlfizetés" — the "overpayment") is refunded by the NAV within 30 days of the filing or offset against the future tax liabilities.

Employer Monthly Payroll Reporting — M bevallás

Monthly statement (M bevallás): The employer must submit the "M (havi) bevallás" (the "monthly statement") to the NAV by the 12th day of the following month. The statement includes: (a) the gross salary of each employee, (b) the SZJA withheld (15%), (c) the employee social contributions withheld (20%), (d) the employer szocho (13%).
Annual reconciliation: The employer must also submit the "éves összesítő" (the "annual summary") — the "M (éves) bevallás" (the "annual M statement") by February 12 of the following year. The annual statement reconciles the monthly data and provides the final annual figures for each employee.
Penalties for the late filing: The late submission of the M bevallás triggers the "késedelmi pótlék" (the "late payment penalty") at the rate of 0.05% per day of the tax due. The "mulasztási bírság" (the "penalty for the failure to file") ranges from HUF 100,000 to HUF 1 million depending on the delay.

ÁFA (VAT) Filing

Filing frequency: The ÁFA (the "Általános Forgalmi Adó" — the "value-added tax") return must be filed: (a) monthly — for the businesses with the annual turnover exceeding HUF 100 million; (b) quarterly — for the businesses with the turnover between HUF 12 million and HUF 100 million; (c) yearly — for the businesses with the turnover below HUF 12 million (or the newly registered businesses in the first year).
Filing deadline: The ÁFA return (the "ÁFA bevallás" — the "ÁFA return" — the "2065-ös nyomtatvány" — the "Form 2065") must be filed by the 20th day of the month following the reporting period (monthly or quarterly). The yearly return is due by February 25 of the following year.
Online filing — e-ÁFA: The ÁFA return is filed through the "e-ÁFA" system — the online portal integrated with the "e-Bevallás" (the "e-Declaration") system. The ÁFA rates: 27% standard, 18% reduced (the food, the hospitality), 5% reduced (the medicines, the books, the district heating). The reverse charge applies to the certain B2B services (the construction, the waste management, the labour hire).

Corporate Tax Return — Társasági adó bevallás

May 31 deadline: The corporate income tax return (the "társasági adó bevallás" — the "corporate tax return" — the "29-es nyomtatvány" — the "Form 29") for the calendar-year companies must be filed by May 31 of the following year. The corporate tax rate is 9% — the lowest corporate tax rate in the European Union.
E-filing — e-Bevallás: The corporate tax return is filed through the "e-Bevallás" system. The return includes: (a) the "társasági adó alap" (the "corporate tax base" — the "profit before tax adjusted for the tax deductions and the additions"), (b) the tax at 9%, (c) the "adóelőleg" (the "tax prepayments" — the quarterly instalments paid during the tax year), (d) the "adófizetési kötelezettség" (the "final tax liability").
Transfer pricing documentation: The companies with the related-party transactions exceeding HUF 100 million (approximately EUR 270,000) must prepare the "transzferár dokumentáció" (the "transfer pricing documentation") following the OECD Transfer Pricing Guidelines. The documentation must be submitted with the corporate tax return.

Online Invoice Data Reporting — Online Számla

Mandatory real-time reporting: Since July 1, 2018, the "Online Számla" (the "Online Invoice") system requires the businesses to report the invoice data to the NAV in the real time. The invoice data must be transmitted to the NAV within 24 hours of the issuance of the invoice (within 1 hour for the invoices above HUF 100,000 since January 1, 2021).
Data format — XML: The invoice data must be reported in the XML format using the "Online Számla API" (the "Online Invoice API") provided by the NAV. The invoicing software must be certified by the NAV for the compatibility with the Online Számla system.
Coverage: The Online Számla reporting applies to the invoices issued to the "belföldi" (the "domestic") B2B and B2C customers. The invoices issued to the foreign customers (the "export") are NOT subject to the online reporting. The system covers the invoices of any amount — the "nullás számla" (the "zero-value invoice") and the "gyűjtő számla" (the "summary invoice") are also included.