Important Tax Return Deadline Approaches for Individuals in Hungary
Taxpayers in Hungary must prepare for the upcoming deadline for personal income tax returns as the National Tax and Customs Administration begins issuing pre-filled tax return drafts.
The National Tax and Customs Administration (NAV) of Hungary is set to provide pre-filled tax return drafts to individuals who are subject to the 2024 employer and payer data reporting.
These drafts will be accessible via the NAV’s eSZJA platform starting March 15, 2025, and can be accessed with a valid Ügyfélkapu+ or DÁP (Digital Citizenship Program) identification.
Under Hungarian taxation law, personal income tax is applicable to individuals based on their earned income.
Typically, all incomes are subject to tax unless otherwise stated by law.
Individuals are required to report their earnings and taxes through a personal income tax return.
The deadline for fulfilling the income tax return obligation for the 2024 tax year is May 20, 2025, which can be met either by accepting the pre-filled draft prepared by the tax authority or by submitting a standalone return using form 24SZJA.
The NAV will automatically generate tax return drafts for all individuals who received employer data submissions for the 2024 tax year, without the need for any prior declaration or request.
From March 15, 2025, individuals can access their drafts on the NAV eSZJA platform.
The deadline to accept, modify, or make donations (1+1 percent allocation) based on the draft is also May 20, 2025.
Individuals who do not have a Ügyfélkapu+ or DÁP identifier can request the mailing of their tax return drafts by providing their tax identification number and date of birth.
This request can be made via SMS to the number 06-30/344 4304, following a specific format which includes the tax identification number and birth date.
Alternatively, requests can be submitted through an online web form available on the NAV website, by mail using the BEVTERVK form, via the NAV's telephone information system (NAV Info Line: 1819), or in person at customer service.
If an individual agrees with the information provided in the tax return draft, no action is required, and the draft will automatically become a valid return effective from May 20, 2025. However, if there are discrepancies, individuals may modify or supplement the draft or submit a self-prepared return.
Modifications made to the online draft must be saved and submitted to NAV, as failure to do so will result in the pre-filled draft being considered the valid return.
Once the draft is mailed, corrections cannot be made; therefore, if discrepancies are detected, individuals are required to submit a 24SZJA return by May 20, 2025.
These drafts will be accessible via the NAV’s eSZJA platform starting March 15, 2025, and can be accessed with a valid Ügyfélkapu+ or DÁP (Digital Citizenship Program) identification.
Under Hungarian taxation law, personal income tax is applicable to individuals based on their earned income.
Typically, all incomes are subject to tax unless otherwise stated by law.
Individuals are required to report their earnings and taxes through a personal income tax return.
The deadline for fulfilling the income tax return obligation for the 2024 tax year is May 20, 2025, which can be met either by accepting the pre-filled draft prepared by the tax authority or by submitting a standalone return using form 24SZJA.
The NAV will automatically generate tax return drafts for all individuals who received employer data submissions for the 2024 tax year, without the need for any prior declaration or request.
From March 15, 2025, individuals can access their drafts on the NAV eSZJA platform.
The deadline to accept, modify, or make donations (1+1 percent allocation) based on the draft is also May 20, 2025.
Individuals who do not have a Ügyfélkapu+ or DÁP identifier can request the mailing of their tax return drafts by providing their tax identification number and date of birth.
This request can be made via SMS to the number 06-30/344 4304, following a specific format which includes the tax identification number and birth date.
Alternatively, requests can be submitted through an online web form available on the NAV website, by mail using the BEVTERVK form, via the NAV's telephone information system (NAV Info Line: 1819), or in person at customer service.
If an individual agrees with the information provided in the tax return draft, no action is required, and the draft will automatically become a valid return effective from May 20, 2025. However, if there are discrepancies, individuals may modify or supplement the draft or submit a self-prepared return.
Modifications made to the online draft must be saved and submitted to NAV, as failure to do so will result in the pre-filled draft being considered the valid return.
Once the draft is mailed, corrections cannot be made; therefore, if discrepancies are detected, individuals are required to submit a 24SZJA return by May 20, 2025.
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