adóforma

Adóforma is a Hungarian term that translates to "tax form" or "tax return" in English. It refers to the official document or set of documents that individuals and businesses must use to declare their income and calculate their tax liability to the Hungarian tax authorities, known as the Nemzeti Adó- és Vámhivatal (NAV).

These forms are crucial for tax compliance, ensuring that taxpayers report all relevant financial information accurately and on time. The specific adóforma required depends on the nature of the taxpayer's income and their legal status. For example, individuals typically use one type of form for personal income tax (SZJA), while companies use different forms for corporate income tax (TAO).

The process of completing an adóforma involves gathering financial records such as income statements, receipts for deductible expenses, and other relevant documentation. Taxpayers can often file their adóforma electronically through the NAV's online portal, which offers convenience and efficiency. There are also deadlines for submission, and failure to comply can result in penalties or fines. Understanding and correctly completing the adóforma is a fundamental aspect of tax law in Hungary.