Which of the tax authorities tackle tax issues of foreigners?
I) If you
are a foreign enterprise that conducts business activity in the territory of
Hungary through an establishment not qualifying as a branch office (i.e. a branch office with an independent legal personality registered as such
in the Hungarian Registry of Companies), your tax cases are dealt with by the
Large Taxpayers Tax and Customs Directorate of the National Tax and Customs Administration
(NTCA).
It is also the Large Taxpayers Tax and Customs Directorate that is in charge of:
-
VAT refund issues for companies incorporated abroad (further details are available under section “Taxpayers not established in Hungary”);
- issues in relation to the refund of value added tax and excise tax to diplomatic and consular representations and their personnel, and to international
organizations and their personnel which qualify as such delegated to the territory of the European Communities (further details are
available under section “Tax refundable to the personnel of diplomatic corps”);
- issues concerning the refund of the difference in withholding taxes deducted by the payers from incomes
of individuals and recipients of dividends resident abroad (further details are available under section “Special rules concerning the taxation of certain incomes of taxpayers resident
abroad”;
-
recording compliance with the requirement of financial representatives to register
with the tax authority (further details are available under section “Who can represent a foreign individual in course of tax procedure?”.
Contacts:
Large Taxpayers Tax and Customs Directorate (KAVIG) of the NTCA
Dob utca (street) 75-81, 1077 Budapest
Mailing address: 1410 Budapest, P.O. Box 137
Telephone: +36 1 461 3300
Opening hours:
Monday 08.00 – 16.15
Wednesday 08.00 – 16.15
II)
If you are a foreign person without a seat, establishment, permanent address or temporary residence on the
territory of Hungary, your tax issues are tackled by the Large Taxpayers Tax and Customs Directorateof the National Tax and Customs Administration
If you are a foreign person with a seat, a branch – performing economic activity through a branch that is recognised as such (i.e.
business entity eligible to act as legal person and to manage its own funds (incorporated
business unit) and registered as a foreign branch in the Hungarian Companies Registration
Court) – a permanent or temporary address or residence (which may even be a rented flat, an accommodation in a hotel, or room in a
workers’ hostel) on the territory of Hungary, your tax issues are dealt with by the competent local Tax and Customs Directorate
of the National Tax and Customs Administration (NTCA) as per the seat or address.
III)
Tax issues of the above taxpayers (in point II) listed below, are dealt with by any of the County (Metropolitan) Tax and Customs Directorate of the National
Tax and Customs Administration:
- providing tax clearance, income and/or residence certificates;
- providing tax and/or customs identification numbers for natural persons and services
with regard to tax card (licence);
- providing tax and/or customs identification numbers for persons and organisations
that are obliged to directly register with the state tax authority;
- services with regard to compulsory registration of heath service contributions;
- providing information on and issue of excerpts from the taxpayers’ combined tax
and customs accounts;
- information on taxpayers’ tax returns filed and provision of printed information
gained from the data processing system in this regard;
- services in connection with the personal income tax returns of the taxpayers;
- service concerning the provision of client identification number necessary to
tackle tax issues over the phone;
- receipt and registration of taxpayers’ statements on the share (1% + 1%) of
personal income tax offered to eligible entities;
- services in connection with statements of the taxpayers’ representative(s) and/or
authorised representative(s) applying the form dedicated for this purpose;
- services with regard to the provision of information and/or data from the single
taxpayers’ and client registration system;
- services in connection with the provision of a certificate to justify eligibility
for social contribution tax allowance if the career starter worker(s) under the
age of 25 with an insured labour relation of maximum 180 days is (are) employed;
- services in relation to the provision of information on the registration of active
taxpayers as per the government decree on state aids for housing purposes as well
as the provision of certificate(s) to justify active taxpayer status.
- services related to the significant self-restriction declaration defined in the
Government Regulation on the detailed rules of organizing gambling operations,
and related to queries from the player protection databases.
- certification of procedural duty payments exceeding the amount of 10,000 HUF
and the certifications on the presentation of a dutiable document for the imposition
of duties.
Further pieces of contact information of the tax and customs directorates are
available under the menu item “Kapcsolatfelvétel” of the website or here:
http://en.nav.gov.hu/contact/Tax_and_Customs_Directorates_of_the_NTCA