Adószáma

Adószáma is a Hungarian term that literally translates to “tax number.” It refers to a unique identifier assigned to individuals and legal entities for tax purposes within the Hungarian fiscal system. The adószám is used to track tax obligations, file returns, and conduct financial transactions with government authorities such as the Nemzeti Adó- és Vámhivatal (National Tax and Customs Administration). For companies, the adószám functions similarly to a tax ID in other jurisdictions, facilitating the reporting of corporate income, value-added tax, and other tax liabilities. Individuals receive an adószám when they first register for tax obligations, such as when they earn income as employees or self-employed persons. The number is also required for foreign residents who become tax residents in Hungary.

The format of an adószám varies depending on its application. A corporate tax number typically follows the pattern of two letters indicating the tax office followed by a seven-digit number and a two-digit checksum. Individual personal tax numbers are usually presented as a single numeric series of length eight or nine digits. The checksum algorithm ensures data integrity and mitigates errors in transmission or entry. In practice, an adószám is used on invoices, tax declarations, bank statements, and correspondence with tax authorities. It is also a required field for accessing online tax services and for the electronic submission of tax documents.

Historically, the adószám system was streamlined under reforms in the early 2000s to improve administrative efficiency and reduce fraud. Modern legislation mandates its use in electronic communication, and repeated failures to provide a valid tax number can lead to penalties or restrictions on business operations. The adószám is, therefore, a foundational element of Hungary’s tax compliance infrastructure.