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Public Hungary Author: Kristina Dosen
The Ministry of Finance, in collaboration with the National Tax and Customs Office of Hungary, has published the deadline for registering relevant data as a digital platform operator in Hungary and the legal consequences of non-compliance. In this regard, the deadline for a one-time login is February 15th, 2023, and the operator is required to provide data 15 days after the platform operator status is created. Changes in the reported data must be reported to NAV within 15 days of the change.
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Fiscal subject related

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Content accuracy validation date: 20.01.2023
Content accuracy validation time: 15:23h

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Platform operators with tax residency in Hungary and platform operators without tax residency in the EU that meet one of the prescribed conditions can report the login and change notification on these forms:

  • 'T201 (reporting and change notification form for legal entities not required to register, non-profit organizations (with the exception of registered legal entities and non-governmental organizations), foreign businesses, communities of co-owners, assets placed in trust management, and for the group in the case of group taxation)
  • 'T201CSZ (notification and change notification form for organizations registered by the court).
  • 'T201T (notification and change notification sheet for organizations and individual companies that are required to register)

Data sheets can be submitted in the Online Form Filling Application (ONYA) and the General Form Filling Framework Program (ÁNYK).

The data sheets in ONYA can be accessed via https://onya.nav.gov.hu/newform/notification/data-and-change-notification.

The filling program running in ÁNYK and the accompanying guide are available on NAV's website at the route: https://nav.gov.hu/prints for NYK/print search/detailed search.

Lastly, from January 1st, 2023, type 3 foreign platform operators from the classification who choose Hungary can register using this link: https://dac7.nav.gov.hu

 

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