The taxpayer must fulfil its registration obligation prior to the commencement of its business activity on the territory of Hungary.
In order to be able to file for registration with the tax authority, foreign companies without a branch office in the territory of Hungary, i.e. with no independently operating business entity registered as a branch office in the Hungarian company register, must meet special conditions.
A foreign company is not required to establish a branch if
it pursues for-profit economic activities in Hungary without establishing a branch office,
pursues any one of the following for-profit economic activities through a branch office:
teaching and educational activities provided at education institutions or at higher education institutions,
performing arts-related activities,
professional sports activity,
an activity limited to the supply of domestic goods purchased by the company or the supply of services if such occurs without personal presence and through the use of a commercial card issued by it abroad,
utilisation of real property and natural resources for a consideration, the transfer, sale or in-kind capital contribution of a right of property value related to real property and natural resources.
Registration (application for a tax number, community tax number) is performed by the submission of the following documents:
The documents verifying the data provided by the tax payer can be attached to the form in the form of photocopies. If the form is sent electronically, the documents can be enclosed in a scanned format.