Adóbevallás

Adóbevallás is the tax declaration submitted to the Hungarian National Tax and Customs Administration (NAV). It is the document through which a taxpayer reports personal income, other tax-related data, and any tax credits or prepayments for the previous calendar year, in order to determine the final tax liability, potential refund, or any amount due.

In Hungary, the best known form of adóbevallás is the SZJA-bevallás, the annual personal income tax return. Corporate taxpayers file TAO-bevallás for corporate tax, while other specific tax declarations exist for different tax types and local taxes. The declaration aggregates income from various sources, deductions, allowances, and any prepayments already made, and it serves as the basis for final settlement with NAV.

Who must file a declaration depends on circumstances. Individuals who have Hungarian-source income, or residents with income not fully covered by withholding tax or prepayments, may be required to file. People who are eligible for tax credits or deductions not captured by payroll withholding may also need to submit adóbevallás to claim benefits or adjust tax amounts.

Filing is typically done electronically through the Ügyfélkapu client portal, using NAV’s online forms and services. Paper forms are available as alternatives, but electronic submission is the standard method for most taxpayers. The contents of the declaration include declared income, sources of income, eligible deductions and credits, prepayment data, and the resulting tax payable or refundable.

Deadlines are established by NAV; for individuals, the common deadline is in the spring of the year following the tax year (traditionally around May 20). Deadlines for other taxpayers and for different tax types vary and are set by NAV. Adóbevallás is a key instrument for ensuring tax compliance and accurate settlement with the tax authority.