Hungary compliance calendar

17 recurring Jövedéki adó (excise duty), Kiskereskedelmi adó (retail sales tax) and ÁFA obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Hungary rules take effect.

Nemzeti Adó- és Vámhivatal (NAV)

Mon
Tue
Wed
Thu
Fri
Sat
Sun
31
1
2
3
4
5
6
7
8
9
10
11
Return filing Report / listing Payment Law change takes effect

Dates already include the weekend and public-holiday shift where Hungary applies one — 9 of 17 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

ÁFA bevallás ('65, form 2665) — havi (monthly)

ÁFA (VAT) · Monthly · return filing

20th of the month after the month ends Verified 2026-08-19
Who files
Taxpayers whose net VAT for the second preceding year was positive and reached HUF 1,000,000, annualised pro rata for part years. Also monthly regardless of amount: VAT-group members; taxpayers in their registration year and the year after where formed without a predecessor; indirect customs representatives (Áfa tv. 96. §); tax-warehouse operators (Áfa tv. 89/A. §); taxpayers making only intra-EU supplies backed by exempt imports; and always, taxpayers who elected the alanyi adómentesség small-business exemption, taxpayers with only non-deductible activity, and special-status agricultural taxpayers. Filing and payment share this date.
Notes
Payment rides the same date — NAV publishes an identical Befizetés list beside the Bevallás list on the 2665 form page, and the útmutató restates both under one heading, "Mi a bevallás és a fizetés határideje?". Two of the 2026 dates are not the obvious ones: 22 June, because 20 June is a Saturday, and 24 August, because 20 August is a public holiday, 21 August a decreed rest day and 22-23 August the weekend. There is no downgrade mid-year: a taxpayer who becomes monthly stays monthly for the rest of the year. Ceasing taxable activity triggers an out-of-cycle return within 30 days of the cessation date.
Source
2665 kitöltési útmutató, "5. Mi a bevallás és a fizetés határideje?" Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“havi bevallásra kötelezettek a tárgyhónapot követő hó 20-ig (a korábban a ’86-os bevallást benyújtó adózói csoportba tartozóknak a megjelölt ügylet után megállapítandó adófizetési kötelezettség keletkezését követő hónap 20. napjáig),”
Screenshot of Nemzeti Adó- és Vámhivatal (NAV) showing the ÁFA bevallás ('65, form 2665) — havi (monthly) deadline Open full size Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

ÁFA bevallás ('65, form 2665) — negyedéves (quarterly)

ÁFA (VAT) · Quarterly · return filing

20th of the month after the quarter ends Verified 2026-08-19
Who files
Taxpayers whose second-preceding-year net VAT fell below the HUF 1,000,000 monthly trigger but exceeded the annual ceilings of ±HUF 250,000 and HUF 50,000,000 turnover — and, regardless of those figures, any taxpayer holding an EU VAT number (közösségi adószám) who has not reached the monthly trigger. Filing and payment share this date.
Notes
NAV publishes 20 April, 20 July and 20 October 2026 and 20 January 2027 for this cadence. Holding an EU VAT number (közösségi adószám) is enough on its own to keep a taxpayer out of the annual cadence, which surprises small businesses that start trading intra-EU. Escalation is event-driven and one-way: quarterly becomes monthly once year-to-date net VAT turns positive and reaches HUF 1,000,000.
Source
2665 kitöltési útmutató, "5. Mi a bevallás és a fizetés határideje?" Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“negyedéves bevallásra kötelezettek a tárgynegyedévet követő hó 20-ig,”
Screenshot of Nemzeti Adó- és Vámhivatal (NAV) showing the ÁFA bevallás ('65, form 2665) — negyedéves (quarterly) deadline Open full size Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

ÁFA bevallás ('65, form 2665) — éves (annual)

ÁFA (VAT) · Annually · return filing

25th February each year Verified 2026-08-19
Who files
Taxpayers whose second-preceding-year net VAT was under HUF 250,000 in either direction, whose net-of-VAT turnover did not exceed HUF 50,000,000, and who hold no EU VAT number. All three conditions must hold.
Notes
Hungary has no separate VAT reconciliation or wash-up return. The éves bevallás is the same '65 form filed once for the calendar year by a taxpayer whose cadence is annual — same sheets, same M-lapok. NAV publishes 25 February 2027 for the 2026 year. One edge case is worth knowing: an annual filer that crosses a threshold in the final quarter, or is given an EU VAT number then, still accounts for the whole year but files by the quarterly deadline of 20 January instead of 25 February.
Source
2665 kitöltési útmutató, "5. Mi a bevallás és a fizetés határideje?" Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“éves bevallásra kötelezettek a tárgyévet követő február 25-ig.”
Screenshot of Nemzeti Adó- és Vámhivatal (NAV) showing the ÁFA bevallás ('65, form 2665) — éves (annual) deadline Open full size Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Összesítő nyilatkozat ('A60, form 26A60) — havi (monthly)

ÁFA (VAT) — recapitulative statement · Monthly · report / listing

20th of the month after the month ends Verified 2026-08-19
Who files
Monthly VAT filers with intra-EU trade, and always-monthly categories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number, taxpayers with only exempt activity, taxpayers on the alanyi adómentesség exemption, and special-status agricultural taxpayers. A quarterly filer must switch to monthly once quarterly intra-EU supplies or acquisitions exceed the forint equivalent of EUR 50,000. No statement is due for a period with no intra-EU trade.
Notes
The statement counts as a return for penalty purposes even though it declares no tax, and its monthly dates match the '65 monthly VAT list. The EUR 50,000 switch is not a clean quarter boundary: a quarterly filer that breaches mid-quarter files a stub statement covering the first day of the quarter to the last day of the breach month, due the 20th of the month after that, and may only revert to quarterly after four consecutive clean quarters. The euro figure is converted to forint under Áfa tv. 256. §.
Source
NAV űrlap 26A60 — Összesítő nyilatkozat Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“A bevallás benyújtási határideje havonta vagy negyedévente a tárgyidőszakot követő hó 20-a, abban az esetben, ha adófizetési kötelezettség keletkezik.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Összesítő nyilatkozat ('A60, form 26A60) — negyedéves (quarterly)

ÁFA (VAT) — recapitulative statement · Quarterly · report / listing

20th of the month after the quarter ends Verified 2026-08-19
Who files
Quarterly VAT filers with intra-EU trade whose quarterly intra-EU supplies and acquisitions stay at or below the forint equivalent of EUR 50,000. No statement is due for a quarter with no intra-EU trade.
Notes
Published dates for 2026 are 20 April, 20 July, 20 October and 20 January 2027 — the same as the quarterly VAT return. Crossing EUR 50,000 in a quarter forces an immediate move to monthly filing.
Source
NAV űrlap 26A60 — Összesítő nyilatkozat Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“A bevallás benyújtási határideje havonta vagy negyedévente a tárgyidőszakot követő hó 20-a, abban az esetben, ha adófizetési kötelezettség keletkezik.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Jövedéki adó bevallás — monthly excise return

Jövedéki adó (excise duty) · Monthly · return filing

20th of the month after the month ends Verified 2026-08-19
Who files
Persons liable to excise duty, including on energy products — natural gas, electricity and coal — which follow the same monthly cycle. Filing and payment share this date.
Notes
Filing and payment share this date. NAV publishes matching Bevallás and Befizetés lists for the 26J03 return running 2026.02.20 to 2027.01.20, and those dates are identical to the monthly VAT list, including 22 June, 24 August, 21 September and 21 December. Three variants are given their own entries rather than being buried here: the tax-warehouse advance, the tobacco-only deferral and the wine-year account.
Source
NAV űrlap 26J03 — jövedéki adó bevallás (villamos energia, földgáz, szén), Pontos dátumok Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“A jövedéki adó fizetésére kötelezett adóalany a naptári hónaponként megállapított nettó adót havonta, a tárgyhót követő hó 20-áig vallja be és fizeti meg.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Kiskereskedelmi adó bevallás (form 26KISKER) — retail sales tax return

Kiskereskedelmi adó (retail sales tax) · Annually · return filing

2 published dates, 1 Jun 2026 to 31 May 2027 Verified 2026-08-19
Who files
Taxpayers carrying on retail activity whose retail tax base exceeds HUF 1,000,000,000 — the band up to that figure is taxed at 0% and those taxpayers have no actual liability and file nothing at all, neither the return nor the advance declaration. Motor-fuel retail (TEÁOR 47.3) has its own lower band: 0% up to HUF 500,000,000, then 3%. IMPORTANT EXCEPTION: a taxpayer that sells through a platform, or any person carrying on retail activity exclusively through a platform, must file the return EVEN IF it owes no tax, because the return carries a data-reporting obligation of its own (Kisker. tv. 7. § (1a)).
Notes
The statutory rule is the last day of the fifth month after the tax year — Kisker. tv. 7. § (1) — which for a calendar-year taxpayer is 31 May. 31 May 2026 is a Sunday, so NAV publishes the deadline for tax year 2025 as "június 1. (május 31.)", that is 1 June 2026; tax year 2026 is due 31 May 2027, a Monday. Any balance of tax over the advances already paid is due on the same date. A taxpayer with a non-calendar tax year gets a different date; only the calendar-year track is shown here.
Source
NAV Általános adónaptár 2026, május — «június 1. (május 31.)» Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“Bevallás a kiskereskedelmi adóról és adóelőlegről”
Screenshot of Nemzeti Adó- és Vámhivatal (NAV) showing the Kiskereskedelmi adó bevallás (form 26KISKER) — retail sales tax return deadline Open full size Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Kiskereskedelmi adóelőleg — retail sales tax advance instalments

Kiskereskedelmi adó (retail sales tax) · Bi-annually · payment

4 published dates, 20 Jul 2026 to 20 Oct 2027 Verified 2026-08-19
Who files
Retail taxpayers already carrying on retail activity and above the HUF 1,000,000,000 zero-rate band. The advance is assessed and declared with the previous year's return, then paid in two equal instalments. Newly starting, reorganised and platform-operator taxpayers instead declare the advance within 15 days of starting and pay it in two instalments, on registration and by the last day of the tax year.
Notes
The advance is paid in two equal instalments, on the 20th day of the seventh month and the 20th day of the tenth month of the tax year — for a calendar-year taxpayer, 20 July and 20 October. Read this narrowly as a retail-tax advance rather than a VAT payment: Hungarian VAT and excise are both payable on their own return's date, so neither carries a separate payment deadline.
Source
NAV információs füzet 96 — A kiskereskedelmi adó, §12 Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“az adóelőleget két egyenlő részletben, az adóév”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Alanyi adómentesség értékhatárának túllépése — notification of losing the small-business exemption

ÁFA (VAT) · One-off · registration

within 15 days of exceeding the alanyi adómentesség turnover ceiling (az alanyi adómentesség értékhatárának elérése) Verified 2026-08-19
Who files
Taxpayers established, or failing that domiciled, in Hungary who elected the alanyi adómentesség small-business exemption and have exceeded its ceiling. The ceiling is HUF 20,000,000 for 2026, rising to HUF 22,000,000 for 2027 and HUF 24,000,000 for 2028; it was HUF 18,000,000 for 2025. The exemption ends the moment the ceiling is passed, and re-election is barred until the end of the second tax year after the loss.
Notes
There is no "register within N days of crossing a turnover threshold" rule in Hungarian VAT. Registration is prospective: Art. 16. § (1)-(2) requires a taxpayer intending to carry on taxable activity to register before starting, and forbids taxable activity without a tax number save for the exceptions in Art. 32. § and in the Áfa tv. Companies, sole traders and court-registered legal persons register through the one-stop channel; everyone else applies to NAV directly, and non-established taxable persons fall under the same rule, with a 15-day follow-up for a branch or commercial representation to file its residence certificate. Separately, changes affecting a taxpayer's obligations must be notified within 15 days. Electing the exemption in the first place is done by 31 December of the preceding year, or on registration for a taxpayer starting mid-year. The ceiling steps to HUF 22,000,000 on 1 January 2027.
Source
NAV információs füzet 14 — Hasznos tudnivalók kezdő áfaalanyoknak Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“Az alanyi adómentesség a választására jogosító összeghatár túllépésével megszűnik50, ezt az értékhatár elérését követő 15 napon belül a NAV-hoz be kell jelenteni.51”
Screenshot of Nemzeti Adó- és Vámhivatal (NAV) showing the Alanyi adómentesség értékhatárának túllépése — notification of losing the small-business exemption deadline Open full size Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

SME-rendszer — negyedéves adatszolgáltatás (EU cross-border small-enterprise report)

ÁFA (VAT) — EU cross-border SME scheme · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-08-19
Who files
Taxpayers established in Hungary who elected the EU cross-border small-enterprise exemption under Áfa tv. 195/A. §, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 100,000 and, in each member state relied on, turnover within that state's own exemption ceiling.
Notes
Due the last day of the month following the calendar quarter: 30 April, 31 July, 31 October and 31 January.
Source
Áfa tv. (2007. évi CXXVII. törvény) 195/B. § (3) és (4) — egységes szerkezetű szöveg Nemzeti Jogszabálytár
See the source text
“Az adóalany a tárgy naptári negyedévet követő hónap utolsó napjáig köteles benyújtani az (1) bekezdés szerinti adatokat.”
Screenshot of Nemzeti Jogszabálytár showing the SME-rendszer — negyedéves adatszolgáltatás (EU cross-border small-enterprise report) deadline Open full size Captured from Nemzeti Jogszabálytár on 2026-08-19

SME-rendszer — a 100 000 eurós uniós árbevétel túllépésének bejelentése

ÁFA (VAT) — EU cross-border SME scheme · One-off · other

within 15 business days of exceeding EUR 100,000 of cumulative EU-wide turnover in the current year Verified 2026-08-19
Who files
A taxpayer using the EU cross-border small-enterprise scheme whose cumulative EU-wide turnover in the current year exceeds EUR 100,000.
Notes
Counted in business days — "munkanapon belül" — not calendar days, which is roughly 40% longer in real time.
Source
Áfa tv. (2007. évi CXXVII. törvény) 195/B. § (4) — egységes szerkezetű szöveg Nemzeti Jogszabálytár
See the source text
“Az adóalany 15 munkanapon belül tájékoztatja az állami adó- és vámhatóságot, ha a tárgyévben göngyölített uniós árbevétele meghaladja a 100 000 eurót.”
Screenshot of Nemzeti Jogszabálytár showing the SME-rendszer — a 100 000 eurós uniós árbevétel túllépésének bejelentése deadline Open full size Captured from Nemzeti Jogszabálytár on 2026-08-19

Jövedéki adóelőleg — tax-warehouse monthly advance

Jövedéki adó (excise duty) · Monthly · payment

12 published dates, 26 Jan 2026 to 28 Dec 2026 Verified 2026-08-19
Who files
Tax-warehouse licence holders whose excise duty in the corresponding quarter of the previous year reached HUF 6,000,000. The advance is one sixth of that quarter's duty.
Notes
The advance falls due on the 25th of the current month, not the month after — the only obligation here due before its own period ends. The published dates already carry the forward shift where the 25th is not a working day: 26 January (the 25th a Sunday), 27 April (a Saturday), 26 May, 27 July, 26 October and 28 December 2026. For anyone in excise this is the substantive separate payment deadline; the retail-tax advance is the other one.
Source
NAV Általános adónaptár 2026 — «Jövedéki adó előlege» Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“Az adóraktár engedélyese az adóelőleget a tárgyhó 25-éig fizeti meg, ha az előző év azonos negyedévében adója elérte a 6 millió forintot.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Jövedéki adó — tobacco-only deferred payment

Jövedéki adó (excise duty) · Monthly · payment

20th of the 2nd month after the month ends Verified 2026-08-19
Who files
Taxpayers producing or trading exclusively in tobacco products, for duty amounts not exceeding HUF 2,000,000,000.
Notes
Payment falls in the second month after the period, not the first. The return itself stays on the ordinary monthly cycle; only the payment of this capped amount is deferred.
Source
NAV információs füzet 24 — Bevallási, adófizetési információk, §29 Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“A kizárólag dohánygyártmányt előállító, forgalmazó adózó a 2 milliárd forintot meg nem haladó adó összegét a tárgyhót követő második hónap 20-áig fizeti meg.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

Jövedéki adó — borpiaci évi elszámolás (wine-year account)

Jövedéki adó (excise duty) · Annually · return filing

10th September each year Verified 2026-08-19
Who files
Simplified tax-warehouse licence holders and small wine producers, who account per wine year rather than per calendar month.
Notes
The quantitative account goes to the hegybíró and the return to NAV on the same date, with the duty paid then too. NAV publishes 10 September 2026 for form BEV_J02. One limit is worth stating: this single date carries three duties, and the forward shift in Air. 52. § (4) reaches only two of them. The NAV return and the tax payment are deadlines before a tax authority; the quantitative account goes to the hegybíró at the hegyközség, which is not one.
Source
NAV információs füzet 24 — Bevallási, adófizetési információk, §29 Nemzeti Adó- és Vámhivatal (NAV)
See the source text
“Az egyszerűsített adóraktár engedélyese a készletváltozásokról és a borpiaci év tényleges zárókészletéről borpiaci évenként termékenkénti mennyiségi elszámolást készít, amelyet a borpiaci évet követő szeptember 10-éig nyújt be a hegybíróhoz és az elszámolással egyidejűleg készíti el és küldi meg az adóbevallását a NAV-nak, valamint fizeti meg az adót.”
Captured from Nemzeti Adó- és Vámhivatal (NAV) on 2026-08-19

OSS-bevallás — uniós séma

ÁFA — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Taxable persons using the Union scheme with Hungary as member state of identification, for intra-EU distance sales of goods and B2C services taxable in another member state, plus platforms. Filed on the OSS-portál. Áfa tv. 253/K. § (1). Payment falls on the same date.
Notes
Due 30 April, 31 July, 31 October and 31 January, and the date does not move when it falls on a weekend or a public holiday. Registration takes effect prospectively, by default from the first day of the quarter after the application, with a limited backdating window. Payment falls on the same date, and the account is the trap: it must be in forint, by transfer, in the exact amount shown on the return and not rounded to thousands, to NAV's dedicated OSS collection account 10032000-01077027 under adónemkód 409, quoting the return's reference number. NAV says outright that payment to the ordinary ÁFA account under adónemkód 104 cannot be made. EUR amounts convert at the ECB rate on the last day of the tax period. There is no form number: the return is a web form on the OSS-portál at https://oss.nav.gov.hu/, where a nil return is filed by ticking one checkbox. Nil returns are compulsory, and two years of them gets the filer excluded from the scheme. OSS sits beside the domestic '65 VAT return, never instead of it.
Source
NAV 98. információs füzet — A nem uniós és uniós egyablakos rendszerre, valamint a platformokra vonatkozó áfaszabályok, közzétéve 2026. 01. 21. NAV
See the source text
“Az uniós különös szabályozást alkalmazó adóalanyok negyedévente kötelesek bevallást benyújtani a negyedévet követő hónap végéig. A bevallást azokra a negyedévekre is be kell nyújtani, amikor az adóalany nem teljesített az uniós különös szabályozás hatálya alá tartozó ügyletet.”
Captured from NAV on 2026-08-23

OSS-bevallás — nem uniós séma

ÁFA — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Taxable persons not established in the Community supplying services to EU consumers, with Hungary as member state of identification. Áfa tv. 253/F. § (1). Same deadline as the Union scheme and a different population, which is why it is a separate row — NAV keeps them in two separate chapters of its own guidance.
Notes
Same deadline and the same payment mechanics as the Union scheme: due 30 April, 31 July, 31 October and 31 January, and the date does not move when it falls on a weekend or a public holiday. Payment is in forint, by transfer, in the exact amount shown on the return and not rounded to thousands, to NAV's dedicated OSS collection account 10032000-01077027 under adónemkód 409, quoting the return's reference number; NAV says outright that payment to the ordinary ÁFA account under adónemkód 104 cannot be made. EUR amounts convert at the ECB rate on the last day of the tax period. There is no form number — the return is a web form on the OSS-portál at https://oss.nav.gov.hu/, where a nil return is filed by ticking one checkbox. Nil returns are compulsory, and two years of them gets the filer excluded from the scheme.
Source
NAV 98. információs füzet — A nem uniós és uniós egyablakos rendszerre, valamint a platformokra vonatkozó áfaszabályok, közzétéve 2026. 01. 21. NAV
See the source text
“A nem uniós különös szabályozást alkalmazó adóalanyok negyedévente kötelesek bevallást benyújtani a negyedévet követő hónap végéig. A bevallást azokra a negyedévekre is be kell nyújtani, amikor az adóalany nem teljesített a nem uniós különös szabályozás hatálya alá tartozó szolgáltatást.”
Captured from NAV on 2026-08-23

IOSS-bevallás — importséma

ÁFA — IOSS · Monthly · return filing

last day of the month after the month ends Verified 2026-08-23
Who files
Taxable persons, or the intermediary acting for them, using the import scheme with Hungary as member state of identification, for distance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payment falls on the same date.
Notes
The return and the payment for a calendar month are both due by the end of the following month, and the date does not move when it falls on a weekend or a public holiday. Unlike OSS, IOSS has no backdating window — the scheme applies from the day the import identification number is assigned. A nil return may only be filed if there is also no correction outstanding for an earlier period. Payment is in forint, by transfer, in the exact amount shown on the return and not rounded to thousands, to NAV's dedicated OSS collection account 10032000-01077027 under adónemkód 409, quoting the return's reference number; NAV says outright that payment to the ordinary ÁFA account under adónemkód 104 cannot be made. EUR amounts convert at the ECB rate on the last day of the tax period. There is no form number — the return is a web form on the OSS-portál at https://oss.nav.gov.hu/.
Source
NAV 97. információs füzet — Az import egyablakos rendszer, illetve az importáfa rendezése különös eljárásban, közzétéve 2026. 01. 26. NAV
See the source text
“Az importsémában az adómegállapítási időszak a naptári hónap, a bevallási és az ehhez kapcsolódó befizetési időszak a tárgyhót követő hónap, azaz minden adómegállapítási időszak egyben az előző hónap bevallási időszaka is.”
Captured from NAV on 2026-08-23

Covers ÁFA (VAT), the recapitulative statement, excise duty and the retail sales tax (kiskereskedelmi adó) — a turnover tax on retail activity under its own act rather than a transaction VAT, whose rows apply to retailers only. Income tax, payroll and social contributions, company-registry filings and the local business tax (helyi iparűzési adó) are outside this calendar's scope. Hungary's VAT cadence is not chosen: it is set by the taxpayer's net VAT position in the second preceding year, and there is no downgrade during a year — monthly cannot become quarterly, and quarterly cannot become annual, mid-year. The shift rule is broader than public holidays. Air. 52. § (4) moves a deadline forward when it lands on a day on which work is suspended at the tax authority, which catches the rest days created by Hungary's annual working-day-swap decree: that is why the July 2026 VAT deadline is 24 August, Friday 21 August being a decreed pihenőnap. The same decree turns Saturdays 10 January, 8 August and 12 December 2026 into working days, and a deadline landing on one does not shift.

What this calendar does not list

  • Not applicable E-invoicing / e-reporting cycle — Hungary's Online Számla real-time invoice reporting fixes deadlines measured from each invoice's issuance, never from a period end, so there is no submission cycle to place on a calendar. Invoices produced by invoicing software are transmitted immediately and automatically as the invoice is created; hand-issued invoices carry the next calendar day where the VAT charged is at least HUF 500,000 and four calendar days otherwise (Áfa tv. 10. számú melléklet 2-3. pont). The receipt data reporting that starts 1 September 2026 is submitted DAILY, aggregated and broken down by tax rate, within three calendar days — a per-day submission rather than a per-receipt one, and still not a period-end cycle. NAV grants a four-month transition with penalties only from 1 January 2027. NAV publishes no Online Számla due-date list anywhere, which is the negative a verifier can test. Note that HUF 500,000 is only a deadline discriminator: the old HUF 100,000 scope floor was removed on 1 July 2020 and since 4 January 2021 the obligation covers every invoice the Áfa tv. invoicing rules apply to.

New Hungary rules taking effect

Confirmed changes from the weekly scan — each links to its full record with the official source.

About this calendar

Which Hungary tax deadlines does this calendar cover?

17 recurring indirect-tax obligations — Jövedéki adó (excise duty), Kiskereskedelmi adó (retail sales tax) and ÁFA returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-23). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Hungary tax changes · Last Week in Taxes

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