Organization : National Tax & Customs Administration
Type of Facility : E-Returns
Country: Hungary
Website : https://nav.gov.hu/
E-Returns :
Based on applicable statutory provisions, payers and employers file monthly electronic declarations on data concerning all taxes and contributions related to payments and benefits incurring tax and/or social tax liability to recipient private individuals and on other statutory data.
Related : National Tax & Customs Administration e-Auction Registration Hungary : www.statusin.org/28349.html
This data provision must be provided exclusively through electronic means. Taxpayers obliged to submit contribution declarations electronically are obliged to file all their returns (related not only to contributions but taxes etc. as well) and to provide all prescribed data for the tax administration electronically.
The following must file declarations or supply data to the Tax Authority electronically:
** employers, payers (including private individual employers not qualifying as private entrepreneurs),
** state employers,
** private entrepreneurs unless they qualify as entrepreneurs engaged in auxiliary activities,
** any church registered in Hungary,
** taxpayers providing employment to vocational school students under an apprenticeship agreement,
** the representative of an employer not registered in Hungary, or the employer acting on behalf of such employer as provided in Section 56/A of the Social Security Act (Tbj.).
Those required filing declarations and supplying data electronically, irrespective of the frequency of their declaration submission obligation , are to file monthly declarations electronically on data concerning all taxes and contributions related to payments and benefits that incur tax and/or social tax liability to recipient private individuals and on other statutory data.
Those private individuals not required to submit declarations electronically may decide at their discretion whether they wish to file their annual income tax return in the traditional paper format using pre-printed forms or by electronic means.
In addition to the above, taxpayers may also do the following electronically: give instructions for the donation of 1+1% of their personal income tax, apply for easing tax payment terms, check their own tax current account, as well as check and download the data provided by them for the Tax Authority and recorded by the Tax Authority.
“Client Gate”:
For the above purposes, a Client Gate (Ügyfélkapu) is accessible via the Hungarian governmental portal https://www.magyarorszag.hu/). The Client Gate is a point of entry at which taxpayers can, safely and in an identified manner, contact and interact with public administration institutions and public institutions offering e-public administration services. To create a personal Client Gate,entry taxpayers must first go through a registration process.
Registration:
Registration to the Client Gate can be done by certified electronic signature accepted in Hungary, or if there is none, personally at any of the document offices in Hungary or the major customer service offices of NTCA in the county-seats as well as in Budapest at the following offices:
** 1096 Budapest, Vaskapu u. 33-35.
** 1139 Budapest, Petneházy u. 6-8.
** 1144 Budapest, Gvadányi u. 69.
** 1132 Budapest, Kresz Géza u. 15.
If the registration is done in person, the private individual receives a one-time-off activating code, after presenting his/her personal identification document, completing a registration data sheet, and providing a user name and a valid e-mail address,. The system sends a single-use activation code to the e-mail address provided, usually immediately, but no later than within 24 hours. It is important that the e-mail address be a real and functional one, otherwise you will not get the code.
No restrictions are imposed on user names. However, if a given user name is already in use, another one must be chosen. The personal Client Gate is valid for a set period (as a rule, for 5 years, but shorter periods may also be requested), thus, there is no need for visiting the Document Office prior to each filing a tax return. Upon expiry of the validity period, the data recorded during the registration process are automatically deleted.
Activation:
Registration must be activated at the Client Gate https://www.magyarorszag.hu/) by using the identification code received and the temporary single-use code. During the activation process, after the user name and activating code have been entered, a password needs to be selected. At this point, for security reasons, no discretion can be exercised over selecting any password.
The activating code is valid for 5 days. In the event registration has not been performed within the given period, a new password, also valid for 5 days, can be obtained in the menu item “Forgotten password” on the administration interface of the Client Gate. It is important that taxpayers should remember their user name, for they cannot request the activation of the code or the sending of a new code if they forget their user name. Should the latter be the case, registration must be repeated. Later, only the user name and the password are needed for the use of the Client Gate. The user name and the password also enable the user to use all other services accessible through the Client Gate.
Taxpayers must pay close attention to providing an existing e-mail address of their own.
Taxpayers should treat both the identification code and the password confidential. They should refrain from disclosing them to any person, since such confidential information can be misused at the Client Gate and may enable unauthorised users to access your personal data.
Notification of and registration by the Tax Authority:
Newly established (or transformed) taxpayers subject to filing declarations and data supply electronically must register within 8 days following the receipt of their tax number. They must notify the Tax Authority of this fact within eight days following the date of registration, using form ‘T180 prescribed by the Tax Authority for this particular purpose, which is downloadable exclusively from the web site of the Hungarian National Tax and Customs Administration (NTCA). Private individual taxpayers may notify the tax authority of their own registration by submitting the form ‘T180 electronically. If taxpayers file their declarations and supply data by way of a representative holding permanent authorisation or acting under an agency contract, such representative or agent must, by using form ‘T180, notify, in a paper-based format, the tax authority of the name, designation and tax identification number of the represented taxpayer within 8 days following the acceptance of the appointment as representative or agent.
Taxpayers not required to file their declarations electronically must register with the tax administration only if they wish to proceed in connection with tax issues by way of a permanent representative. In this case form ‘T180 must be submitted in a paper-based format.
The completed form can be submitted by mail or in person at any NTCA Customer Service Office.
Taxpayers represented by a permanent representative may use the same form to declare any change in representation. In this case the form must be filed electronically.
Taxpayers or their representatives may notify the Tax Authority of the cancellation of permanent authorisation using the printed form ‘T182.
Using electronic administration services via the Client Gate is made possible at latest within 8 days following the receipt and approval of the form by the competent NTCA directorate. The Tax Authority sends written notification of the registration.
Social security Act (Tbj.), Section 56/A:
(1) Regarding the rights and obligations related to the social security of employees (workers) of foreign employers who are not required to register according to Hungarian legislation under a relationship that is subject to compulsory insurance, or on assignment, the Section 7 of the Act XCII of 2003 on the Rules of Taxation with the respect to the representation of the employer shall apply. In the absence of an authorization to represent the non-resident employer, the employee is to be considered as representative of the non-resident employer.
(2) When an insured person is employed under temporary assignment, and the employers agreed that the wage and the related public dues are to be paid by the employer to whom the the insured person is assigned, the obligation of notification, record keeping, to assess, to declare and to pay the amount of the contribution lies with the employer to whom the insured person is assigned.