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self-assessment tax returns in Hungary

What to know about self-assessment tax returns and the most important information about the draft tax return prepared by the tax authority

| Wrote: Ildikó Kóródiné Kovács, Szilvia Sarkadi-Nagy
Private individuals can choose between two options when preparing their personal income tax return: 1) Accepting and modifying the draft tax return prepared by the tax authority (NAV) 2) Self-assessment (return 17SZJA). Let’s go into some more details:
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hungarian pit return
Who cannot opt for tax assessment by the tax authority, i.e. who is obliged to choose self-assessment?

  • private entrepreneurs, unless they have ceased their entrepreneurial activity throughout the tax year,
  • who, in the tax year, has only received income not to be declared, with which the payer is not obliged to disclose information, the income has not been obtained from a payer,
  • who wished to supplement or modify the draft tax return but does not have a customer portal registration.

It is important to note that from this year the employer cannot prepare the employees’ annual PIT return for the year 2017, so it is worth drawing the employees’ attention in time to either prepare the return on their own (self-assessment) or accept and modify the draft return offered by the tax authority.
 

hungarian pit return
Accepting/modifying the draft PIT return prepared by NAV


The draft tax return is a statement of your income earned in 2017, which is compiled by the tax authority from the data provided by your employer, payer. The tax authority calculates the tax on your income for you, taking into account the advance tax payment deducted during the year and the allowances considered. The draft tax return include all these, the balance of which can be zero, tax still payable or a refundable amount.

How to get the draft?

a) If you have customer portal registration

You can view and modify the draft tax return prepared by NAV from March 15, 2018 on your customer portal account. If you do not accept/supplement/correct your draft tax return until May 22, 2018 or do not file a self-assessment tax return on form 17SZA, the draft tax return will become a tax return.

b) If you do not have customer portal registration

In the absence of a customer portal registration, if requested until March 19, 2018, NAV will send you a draft tax return.
You can submit your request in the following ways:

  • by SMS from the following phone number +36 30 344 4304. In the message, you must enter your tax ID and date of birth as follows: SZJAspacetaxIDspaceyearmonthday);
  • on an application form available from NAV’s website (www.nav.gov.hu/eszja/eszja)
  • on a standard form called  „Kérelem az adóbevallási tervezet papír alapon történő átvételéhez” (Application for receipt of the draft tax return on paper)
  • in a letter in free format (including your tax ID and date of birth)
  • personally in a customer service office
  • through the General Information System via telephone (phone number: 1819)
  • after March 19, 2018, the application can only be filed in person at NAV’s customer service. On the basis of the application, the draft tax return will arrive until April 30, 2018 by post.

You can also request a paper-based draft by filling out the form, which you can do here
 

Customer portal registration

Customer portal registration can be done at all customer support service offices of NAV, in any county (capital) government office, in the district office of the capital and county government offices or in the customer service öffices of Magyar Posta Zrt.


hungarian PIT return
Preparing self-assessment tax return

a) If you have customer portal registration

You can file your tax return through the customer portal on form 17SZJA prepared with the help of WebNYK form filler program available from the website of NAV.
If you do not accept/supplement/correct the draft tax return until May 22, 2018 or do not file a self-assessment tax return (17SZJA), the draft tax return will become a tax return.

b) If you do not have customer portal registration

You can file your tax return on a printed paper-based form (17SZJA) filled out with the help of WebNYK form filler program available from the website of NAV. The paper-based form 17SZJA which will also be available in the customer service offices.


hungarian PIT return
How can you provide for 1+1% of your tax?

As a private individual paying personal income tax, this year you may decide again to offer 1% of your tax paid to a non-governmental organization and another 1% to a church or the National Talent Program. You may do so until May 22, 2018, regardless of the form of your PIT return.
NAV published on its website the civil organizations (with tax number, name and the address of their registered office), churches and special appropriations (with technical numbers for 2017), to whom the 1+1% tax can be offered. Regardless of how you file your personal income tax return for 2017, you may decide on offering 1+1% of your tax either when you file your tax return or separately.

You may submit your order:

  • as part of your personal income tax return until May 22, 2018 (electronically through the customer portal, by post or in person in the customer service offices of NAV),
  • electronically when you correct your draft tax return online,
  • Tax assessment by the employer has ceased since 2018 but, in line with previous years’ practice, your employer may still collect your 1+1% statement.  If you provide for 1+1% of your tax through your employer, you can do so handing it in in a sealed envelope until May 10, 2018 at the latest. (It is important to indicate your tax ID on the sealed envelope and your signature where the envelope is sealed!)
  • separately from your tax return, directly to NAV until May 22, 2018
  • on form 17EGYSZA (electronically through the customer portal, by post or in person in the customer service offices of NAV, in a sealed envelope with your tax ID on it).
  • the form can be downloaded from the website of NAV.
  • separately as a statement with a data content identical to that of form17EGYSZA,  in a sealed envelope with your tax ID on it (by post or in person in the customer service offices of NAV).

 

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