National Tax and Customs Administration of Hungary - Tax and Customs Directorates of the NTCA

Tax and Customs Directorates of the NTCA

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Tax and Customs Directorates of the NTCA

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<tr>

NTCA Large Taxpayers' Tax and Customs Directorate

Customer Service:

1077 Budapest, Dob u. 75-81.

Fax: +36 (1) 461-3311
</td>
<td valign="top" width="50%">

Open:

Monday: 08.00-16.15 
 Wednesday: 08.00-16.15

Thursday: 08.00-12.00

</td>
</tr>

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NTCA South Budapest Tax and Customs Directorate

Central Customer Service:

1096 Budapest, Vaskapu u. 33-35.

Fax:+36 (1) 299-5143
</td>
<td valign="top" width="50%">

Open:

Monday: 08.30–18.00 
 Tuesday: 08.30–12.00 
 Wednesday: 08.30–18.00 
 Thursday: 08.30–12.00 
 Friday: 08.30-11.30
</td>
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<tr>

NTCA North Budapest Tax and Customs Directorate

Central Customer Service:

1139 Budapest, Dózsa György út 128-132.

Fax:+36 (1) 412-5551
</td>
<td valign="top" width="50%">

Open:

Monday: 08.30–18.00 
 Tuesday: 08.30–12.00 
 Wednesday: 08.30–18.00 
 Thursday: 08.30–12.00 
 Friday: 08.30-11.30
</td>
</tr>

<tr>

NTCA East Budapest Tax and Customs Directorate

Central Customer Service:

1144 Budapest, Gvadányi u. 69.

Fax: +36 (1) 383-6173
</td>
<td valign="top" width="50%">

Open:

Monday: 08.30–18.00 
 Tuesday: 08.30–12.00 
 Wednesday: 08.30–18.00 
 Thursday: 08.30–12.00 
 Friday: 08.30-11.30
</td>
</tr>
</tbody>
</table>

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NTCA Baranya County Tax and Customs Directorate

Central Customer Service:

7621 Pécs, Rákóczi út 52-56.

Fax: + 36 (72) 212-133
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Bács-Kiskun County Tax and Customs Directorate

Central Customer Service:

6000 Kecskemét, Kurucz krt. 16.

Fax: +36 (76) 481-085 
</td>
<td valign="top" width="49%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
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</table>

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NTCA Békés County Tax and Customs Directorate

Central Customer Service:

5600 Békéscsaba, Kinizsi u. 1.

Fax: 036 (66) 996-200
</td>
<td valign="top" width="49%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
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NTCA Borsod-Abaúj Zemplén County Tax and Customs Directorate

Central Customer Service:

3525 Miskolc, Kazinczy u. 19.
</td>
<td width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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NTCA Csongrád-Csanád County Tax and Customs Directorate

Central Customer Service:

6720 Szeged, Bocskai u.14.

Fax: +36 (62) 567-666 
</td>
<td valign="top" width="50%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30 
</td>
</tr>
</tbody>
</table>

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NTCA Fejér County Tax and Customs Directorate

Central Customer Service:

8000 Székesfehérvár, Mátyás király krt. 4/B.

Fax: +36 (22) 548-919
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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NTCA Győr-Moson-Sopron County Tax and Customs Directorate

Central Customer Service:

9021 Győr, Szent István u. 15-17.

Fax:+36 (96) 312-012
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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NTCA Hajdú-Bihar County Tax and Customs Directorate

Central Customer Service:

4029 Debrecen, Faraktár u. 29/C

Fax:+36 (52) 529-575
</td>
<td width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
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</table>

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NTCA Heves County Tax and Customs Directorate

Central Customer Service :

3300 Eger, Eszterházy tér 3-4.

Fax: +36 (36) 410-277
</td>
<td width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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NTCA Komárom-Esztergom County Tax and Customs Directorate

Central Customer Service:

2800 Tatabánya, Komáromi út 42.

Fax: +36 (34) 519-817
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
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</table>

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NTCA Nógrád County Tax and Customs Directorate

Central Customer Service:

3100 Salgótarján, Kassai sor 10.

Fax: +36 (32) 310-580
</td>
<td width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Pest County Tax and Customs Directorate

Central Customer Service:

1132 Budapest, Kresz Géza u. 13-15.

Fax:+36 (1) 427-3998
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00 
 Tuesday: 08.30-12.00 
 Wednesday: 08.30–18.00 
 Thursday: 08.30–12.00 
 Friday: 08.30-11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Somogy County Tax and Customs Directorate

Central Customer Service:

7400 Kaposvár, Béke u. 28.

Fax: +36 (82) 508-516
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.00–11.30
</td>
</tr>
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</table>

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<tr>

NTCA Szabolcs-Szatmár-Bereg County Tax and Customs Directorate

Central Customer Service:

4400 Nyíregyháza, Szabadság tér 7-8.

Fax:+36 (42) 503-214
</td>
<td width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30-11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Jász-Nagykun-Szolnok County Tax and Customs Directorate

Central Customer Service:

5000 Szolnok, József A. u. 22-24.

Fax: +36 (56) 507-577
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30-11.30
</td>
</tr>
</tbody>
</table>

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NTCA Tolna County Tax and Customs Directorate

Central Customer Service:

7100 Szekszárd, Arany J. u. 5-11.

Fax: +36 (74) 501-450
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30-12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Vas County Tax and Customs Directorate

Central Customer Service:

9700 Szombathely, Petőfi S. u. 22.

Fax: +36 (94) 518-854
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Veszprém County Tax and Customs Directorate

Central Customer Service:

8200 Veszprém, Brusznyai Á. u. 22-26.

Fax: +36 (88) 577-317
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<tr>

NTCA Zala County Tax and Customs Directorate

Central Customer Service:

8900 Zalaegerszeg, Balatoni út 2.

Fax: +36 (92) 505-605
</td>
<td valign="top" width="25%">

Open:

Monday: 08.30–18.00

Tuesday: 08.30–12.00

Wednesday: 08.30–18.00

Thursday: 08.30–12.00

Friday: 08.30–11.30
</td>
</tr>
</tbody>
</table>

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<article contentid="4863992">
<title>Which of the tax authorities tackle tax issues of foreigners?</title>
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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:

<ul>

<li>
VAT refund issues for companies incorporated abroad (further details are available under section “Taxpayers not established in Hungary”);</li>

<li>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”);</li>

<li>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”;</li>

<li>
recording compliance with the requirement of financial representatives to register 
with the tax authority (further details are available under section “<a href="http://en.nav.gov.hu/contact/representation.html?query=Who+can+represent">Who can represent a foreign individual in course of tax procedure?</a>”.</li>
</ul>

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:

<ul>

<li>providing tax clearance, income and/or residence certificates;</li>

<li>providing tax and/or customs identification numbers for natural persons and services 
with regard to tax card (licence);</li>

<li>providing tax and/or customs identification numbers for persons and organisations 
that are obliged to directly register with the state tax authority;</li>

<li>services with regard to compulsory registration of heath service contributions;</li>

<li>providing information on and issue of excerpts from the taxpayers’ combined tax 
and customs accounts;</li>

<li>information on taxpayers’ tax returns filed and provision of printed information 
gained from the data processing system in this regard;</li>

<li>services in connection with the personal income tax returns of the taxpayers;</li>

<li>service concerning the provision of client identification number necessary to 
tackle tax issues over the phone;</li>

<li> receipt and registration of taxpayers’ statements on the share (1% + 1%) of 
personal income tax offered to eligible entities;</li>

<li>services in connection with statements of the taxpayers’ representative(s) and/or 
authorised representative(s) applying the form dedicated for this purpose;</li>

<li>services with regard to the provision of information and/or data from the single 
taxpayers’ and client registration system;</li>

<li>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;</li>

<li>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.</li>

<li>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. </li>

<li>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. </li>
</ul>

Further pieces of contact information of the tax and customs directorates are 
available under the menu item “Kapcsolatfelvétel” of the website or here:

<a href="http://en.nav.gov.hu/contact/Tax_and_Customs_Directorates_of_the_NTCA">http://en.nav.gov.hu/contact/Tax_and_Customs_Directorates_of_the_NTCA</a>

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Central Customer Services2021.04.03.

Which of the tax authorities tackle tax issues of foreigners?2017.03.01.

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