BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Hungary tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Hunga ry\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2026-08-24@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260824 DTEND;VALUE=DATE:20260825 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: July 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — ht tps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykit olto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmut ato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2026-08-24@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260824 DTEND;VALUE=DATE:20260825 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: July 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A6 0\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2026-08-24@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260824 DTEND;VALUE=DATE:20260825 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: July 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolt esek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\ nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2026-08-24@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260824 DTEND;VALUE=DATE:20260825 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: June 202 6\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fi le?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios -fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifie d: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-adoeloleg-adoraktar-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Hungary: Jövedéki adóelőleg — tax-warehouse monthly advance DESCRIPTION:Tax-warehouse licence holders whose excise duty in the corresp onding quarter of the previous year reached HUF 6\,000\,000. The advance is one sixth of that quarter's duty.\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/adonaptar/alta lanos-adonaptar/esmenyek/2026/januar\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-adoelole g-adoraktar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: July 2026\nSource: NAV — https://nav. gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-i mport-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasb an-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-borpiaci-ev-2026-09-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260910 DTEND;VALUE=DATE:20260911 SUMMARY:Hungary: Jövedéki adó — borpiaci évi elszámolás (wine-year account ) DESCRIPTION:Simplified tax-warehouse licence holders and small wine produc ers\, who account per wine year rather than per calendar month.\nPeriod: 2025\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-borp iaci-ev TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2026-09-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: August 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyk itolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utm utato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2026-09-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: August 2026\nSourc e: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2026-09-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: August 2026\nSource: Nemze ti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J0 3\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2026-09-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: July 202 6\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fi le?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios -fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifie d: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-adoeloleg-adoraktar-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Hungary: Jövedéki adóelőleg — tax-warehouse monthly advance DESCRIPTION:Tax-warehouse licence holders whose excise duty in the corresp onding quarter of the previous year reached HUF 6\,000\,000. The advance is one sixth of that quarter's duty.\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/adonaptar/alta lanos-adonaptar/esmenyek/2026/januar\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-adoelole g-adoraktar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: August 2026\nSource: NAV — https://na v.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az -import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljara sban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: September 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatva nykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi- utmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q3 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: September 2026\nSo urce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok /letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav /26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q3 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: September 2026\nSource: Ne mzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-kiskereskedelmi-adoeloleg-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: Kiskereskedelmi adóelőleg — retail sales tax advance inst alments DESCRIPTION:Retail taxpayers already carrying on retail activity and above the HUF 1\,000\,000\,000 zero-rate band. The advance is assessed and dec lared with the previous year's return\, then paid in two equal instalment s. Newly starting\, reorganised and platform-operator taxpayers instead d eclare the advance within 15 days of starting and pay it in two instalmen ts\, on registration and by the last day of the tax year.\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/ugyfelir anytu/nezzen-utana/inf_fuz/2026/96.-A-kiskereskedelmi-ado-2026.-02.02-cop y1\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-kiskereskedelmi-a doeloleg TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2026-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: August 2 026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/ file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformaci os-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verif ied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-adoeloleg-adoraktar-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Hungary: Jövedéki adóelőleg — tax-warehouse monthly advance DESCRIPTION:Tax-warehouse licence holders whose excise duty in the corresp onding quarter of the previous year reached HUF 6\,000\,000. The advance is one sixth of that quarter's duty.\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/adonaptar/alta lanos-adonaptar/esmenyek/2026/januar\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-adoelole g-adoraktar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 3 2026\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q3 2026\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: September 2026\nSource: NAV — https:/ /nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97. -Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elj arasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2026-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q3 2026\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2026-11-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: October 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvany kitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-ut mutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2026-11-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: October 2026\nSour ce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2026-11-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: October 2026\nSource: Nemz eti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J 03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2026-11-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: Septembe r 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfi le/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInform acios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ve rified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-adoeloleg-adoraktar-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Hungary: Jövedéki adóelőleg — tax-warehouse monthly advance DESCRIPTION:Tax-warehouse licence holders whose excise duty in the corresp onding quarter of the previous year reached HUF 6\,000\,000. The advance is one sixth of that quarter's duty.\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/adonaptar/alta lanos-adonaptar/esmenyek/2026/januar\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-adoelole g-adoraktar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: October 2026\nSource: NAV — https://n av.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-A z-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljar asban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2026-12-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: November 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2026-12-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: November 2026\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2026-12-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: November 2026\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2026-12-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: October 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-adoeloleg-adoraktar-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Hungary: Jövedéki adóelőleg — tax-warehouse monthly advance DESCRIPTION:Tax-warehouse licence holders whose excise duty in the corresp onding quarter of the previous year reached HUF 6\,000\,000. The advance is one sixth of that quarter's duty.\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/adonaptar/alta lanos-adonaptar/esmenyek/2026/januar\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-adoelole g-adoraktar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: November 2026\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: December 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q4 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: December 2026\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q4 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: December 2026\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: November 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 4 2026\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q4 2026\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: December 2026\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2027-02-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q4 2026\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-02-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: January 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvany kitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-ut mutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-02-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: January 2027\nSour ce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-02-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: January 2027\nSource: Nemz eti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J 03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-02-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: December 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-annual-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — éves (annual) DESCRIPTION:Taxpayers whose second-preceding-year net VAT was under HUF 25 0\,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.\nPeriod: 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://n av.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_pr ogramok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLa st verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-annu al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-02-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: January 2027\nSource: NAV — https://n av.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-A z-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljar asban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-03-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: February 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-03-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: February 2027\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-03-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: February 2027\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-03-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: January 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: February 2027\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: March 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — h ttps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyki tolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmu tato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q1 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: March 2027\nSource : Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A 60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q1 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: March 2027\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: February 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q1 2027\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 1 2027\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q1 2027\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: March 2027\nSource: NAV — https://nav .gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az- import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljaras ban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-05-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: April 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — h ttps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyki tolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmu tato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-05-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: April 2027\nSource : Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A 60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-05-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: April 2027\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-05-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: March 20 27\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/f ile?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacio s-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifi ed: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-kiskereskedelmi-ado-bevallas-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Hungary: Kiskereskedelmi adó bevallás (form 26KISKER) — retail sal es tax return DESCRIPTION:Taxpayers carrying on retail activity whose retail tax base ex ceeds HUF 1\,000\,000\,000 — the band up to that figure is taxed at 0% an d those taxpayers have no actual liability and file nothing at all\, neit her 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 carr ying on retail activity exclusively through a platform\, must file the re turn EVEN IF it owes no tax\, because the return carries a data-reporting obligation of its own (Kisker. tv. 7. § (1a)).\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/fooldal-elemei/fooldali-csempek/ado naptar/altalanos-adonaptar/esmenyek/2026/majus\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-kiskereskedelmi-a do-bevallas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: April 2027\nSource: NAV — https://nav .gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az- import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljaras ban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-06-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: May 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — htt ps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykito lto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmuta to\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-06-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: May 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A60 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-06-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: May 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolte sek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\n Last verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-06-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: April 20 27\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/f ile?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacio s-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifi ed: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: May 2027\nSource: NAV — https://nav.g ov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-im port-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasba n-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: June 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — ht tps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykit olto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmut ato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q2 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: June 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A6 0\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q2 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: June 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolt esek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\ nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-kiskereskedelmi-adoeloleg-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: Kiskereskedelmi adóelőleg — retail sales tax advance inst alments DESCRIPTION:Retail taxpayers already carrying on retail activity and above the HUF 1\,000\,000\,000 zero-rate band. The advance is assessed and dec lared with the previous year's return\, then paid in two equal instalment s. Newly starting\, reorganised and platform-operator taxpayers instead d eclare the advance within 15 days of starting and pay it in two instalmen ts\, on registration and by the last day of the tax year.\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/ugyfelir anytu/nezzen-utana/inf_fuz/2026/96.-A-kiskereskedelmi-ado-2026.-02.02-cop y1\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-kiskereskedelmi-a doeloleg TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: May 2027 \nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fil e?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios- fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 2 2027\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q2 2027\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: June 2027\nSource: NAV — https://nav. gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-i mport-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasb an-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2027-08-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q2 2027\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: July 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — ht tps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykit olto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmut ato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: July 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A6 0\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: July 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolt esek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\ nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-08-23@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: June 202 7\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fi le?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios -fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifie d: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: July 2027\nSource: NAV — https://nav. gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-i mport-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasb an-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-borpiaci-ev-2027-09-10@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270910 DTEND;VALUE=DATE:20270911 SUMMARY:Hungary: Jövedéki adó — borpiaci évi elszámolás (wine-year account ) DESCRIPTION:Simplified tax-warehouse licence holders and small wine produc ers\, who account per wine year rather than per calendar month.\nPeriod: 2026\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-borp iaci-ev TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-09-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: August 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyk itolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utm utato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-09-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: August 2027\nSourc e: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-09-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: August 2027\nSource: Nemze ti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J0 3\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-09-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: July 202 7\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fi le?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios -fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifie d: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: August 2027\nSource: NAV — https://na v.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az -import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljara sban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: September 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatva nykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi- utmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q3 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: September 2027\nSo urce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok /letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav /26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q3 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: September 2027\nSource: Ne mzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-kiskereskedelmi-adoeloleg-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: Kiskereskedelmi adóelőleg — retail sales tax advance inst alments DESCRIPTION:Retail taxpayers already carrying on retail activity and above the HUF 1\,000\,000\,000 zero-rate band. The advance is assessed and dec lared with the previous year's return\, then paid in two equal instalment s. Newly starting\, reorganised and platform-operator taxpayers instead d eclare the advance within 15 days of starting and pay it in two instalmen ts\, on registration and by the last day of the tax year.\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/ugyfelir anytu/nezzen-utana/inf_fuz/2026/96.-A-kiskereskedelmi-ado-2026.-02.02-cop y1\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-kiskereskedelmi-a doeloleg TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-10-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: August 2 027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/ file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformaci os-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verif ied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 3 2027\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q3 2027\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: September 2027\nSource: NAV — https:/ /nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97. -Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elj arasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2027-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q3 2027\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-11-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: October 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvany kitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-ut mutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-11-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: October 2027\nSour ce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-11-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: October 2027\nSource: Nemz eti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J 03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-11-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: Septembe r 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfi le/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInform acios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ve rified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: October 2027\nSource: NAV — https://n av.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-A z-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljar asban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2027-12-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: November 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2027-12-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: November 2027\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2027-12-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: November 2027\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2027-12-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: October 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: November 2027\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: December 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q4 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: December 2027\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q4 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: December 2027\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-01-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: November 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q4 2027\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 4 2027\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q4 2027\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: December 2027\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-02-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: January 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvany kitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-ut mutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-02-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: January 2028\nSour ce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/l etoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/2 6A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-02-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: January 2028\nSource: Nemz eti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J 03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-02-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: December 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-annual-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — éves (annual) DESCRIPTION:Taxpayers whose second-preceding-year net VAT was under HUF 25 0\,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.\nPeriod: 2027\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://n av.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_pr ogramok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLa st verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-annu al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: January 2028\nSource: NAV — https://n av.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-A z-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljar asban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-03-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: February 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvan ykitolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-u tmutato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-03-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: February 2028\nSou rce: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/ letoltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/ 26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-03-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: February 2028\nSource: Nem zeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/le toltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26 J03\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-03-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: January 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile /file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformac ios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast veri fied: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: February 2028\nSource: NAV — https:// nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.- Az-import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-elja rasban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: March 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — h ttps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyki tolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmu tato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q1 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: March 2028\nSource : Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A 60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q1 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: March 2028\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-04-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: February 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfil e/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInforma cios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast ver ified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 1 2028\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q1 2028\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: March 2028\nSource: NAV — https://nav .gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az- import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljaras ban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2028-05-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280501 DTEND;VALUE=DATE:20280502 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q1 2028\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-05-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: April 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — h ttps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanyki tolto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmu tato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-05-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: April 2028\nSource : Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/let oltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A 60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-05-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: April 2028\nSource: Nemzet i Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-05-22@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: March 20 28\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/f ile?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacio s-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifi ed: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: April 2028\nSource: NAV — https://nav .gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az- import-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljaras ban-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-06-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: May 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — htt ps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykito lto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmuta to\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-06-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: May 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/letol tesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A60 \nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-06-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: May 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolte sek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\n Last verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-06-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: April 20 28\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/f ile?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacio s-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifi ed: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: May 2028\nSource: NAV — https://nav.g ov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-im port-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasba n-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: June 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — ht tps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykit olto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmut ato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-quarterly-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — negyedéves (quarterly) DESCRIPTION:Taxpayers whose second-preceding-year net VAT fell below the H UF 1\,000\,000 monthly trigger but exceeded the annual ceilings of ±HUF 2 50\,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.\nPeriod: Q2 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/p file/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyo mtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmutato\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-quar terly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: June 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A6 0\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-quarterly-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — negyedéves (q uarterly) DESCRIPTION:Quarterly VAT filers with intra-EU trade whose quarterly intra -EU supplies and acquisitions stay at or below the forint equivalent of E UR 50\,000. No statement is due for a quarter with no intra-EU trade.\nPe riod: Q2 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov .hu/nyomtatvanyok/letoltesek/nyomtatvanykitolto_programok/nyomtatvanykito lto_programok_nav/26A60\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-quarterly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: June 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolt esek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\ nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-07-20@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: May 2028 \nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fil e?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios- fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verified : 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-sme-scheme-quarterly-report-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Hungary: SME-rendszer — negyedéves adatszolgáltatás (EU cross-bord er small-enterprise report) DESCRIPTION:Taxpayers established in Hungary who elected the EU cross-bord er small-enterprise exemption under Áfa tv. 195/A. §\, available since 1 January 2025. It requires EU-wide cumulative turnover not exceeding EUR 1 00\,000 and\, in each member state relied on\, turnover within that state 's own exemption ceiling.\nPeriod: Q2 2028\nSource: Nemzeti Jogszabálytár — https://njt.jog.gov.hu/jogszabaly/2007-127-00-00\nLast verified: 2026- 08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-sme-scheme-quarte rly-report TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-unios-sema-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Hungary: OSS-bevallás — uniós séma DESCRIPTION:Taxable persons using the Union scheme with Hungary as member state of identification\, for intra-EU distance sales of goods and B2C se rvices taxable in another member state\, plus platforms. Filed on the OSS -portál. Áfa tv. 253/K. § (1). Payment falls on the same date.\nPeriod: Q 2 2028\nSource: NAV — https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/n ezzen-utana/inf_fuz/2026/98.-A-nem-unios-es-unios-egyablakos-rendszerre-v alamint-a-platformokra-vonatkozo-afaszabalyok-2026.-01.-21\nLast verified : 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-unios-sema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-oss-nem-unios-sema-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Hungary: OSS-bevallás — nem uniós séma DESCRIPTION:Taxable persons not established in the Community supplying ser vices to EU consumers\, with Hungary as member state of identification. Á fa tv. 253/F. § (1). Same deadline as the Union scheme and a different po pulation\, which is why it is a separate row — NAV keeps them in two sepa rate chapters of its own guidance.\nPeriod: Q2 2028\nSource: NAV — https: //nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/98. -A-nem-unios-es-unios-egyablakos-rendszerre-valamint-a-platformokra-vonat kozo-afaszabalyok-2026.-01.-21\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-oss-nem-unios-sem a TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: June 2028\nSource: NAV — https://nav. gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-i mport-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasb an-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-afa-bevallas-monthly-2028-08-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280821 DTEND;VALUE=DATE:20280822 SUMMARY:Hungary: ÁFA bevallás ('65\, form 2665) — havi (monthly) DESCRIPTION:Taxpayers whose net VAT for the second preceding year was posi tive and reached HUF 1\,000\,000\, annualised pro rata for part years. Al so monthly regardless of amount: VAT-group members\; taxpayers in their r egistration year and the year after where formed without a predecessor\; indirect customs representatives (Áfa tv. 96. §)\; tax-warehouse operator s (Áfa tv. 89/A. §)\; taxpayers making only intra-EU supplies backed by e xempt imports\; and always\, taxpayers who elected the alanyi adómentessé g small-business exemption\, taxpayers with only non-deductible activity\ , and special-status agricultural taxpayers. Filing and payment share thi s date.\nPeriod: July 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — ht tps://nav.gov.hu/pfile/file?path=/nyomtatvanyok/letoltesek/nyomtatvanykit olto_programok/nyomtatvanykitolto_programok_nav/2665/2665-kitoltesi-utmut ato\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-afa-bevallas-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-osszesito-nyilatkozat-monthly-2028-08-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280821 DTEND;VALUE=DATE:20280822 SUMMARY:Hungary: Összesítő nyilatkozat ('A60\, form 26A60) — havi (monthly ) DESCRIPTION:Monthly VAT filers with intra-EU trade\, and always-monthly ca tegories regardless of VAT cadence: non-taxable legal persons holding an EU VAT number\, taxpayers with only exempt activity\, taxpayers on the al anyi 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 statemen t is due for a period with no intra-EU trade.\nPeriod: July 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/nyomtatvanyok/leto ltesek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26A6 0\nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-osszesito-nyilatk ozat-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-monthly-2028-08-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280821 DTEND;VALUE=DATE:20280822 SUMMARY:Hungary: Jövedéki adó bevallás — monthly excise return DESCRIPTION: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.\nPeriod: July 2028\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/print/nyomtatvanyok/letolt esek/nyomtatvanykitolto_programok/nyomtatvanykitolto_programok_nav/26J03\ nLast verified: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-jovedeki-ado-dohany-2028-08-21@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280821 DTEND;VALUE=DATE:20280822 SUMMARY:Hungary: Jövedéki adó — tobacco-only deferred payment DESCRIPTION:Taxpayers producing or trading exclusively in tobacco products \, for duty amounts not exceeding HUF 2\,000\,000\,000.\nPeriod: June 202 8\nSource: Nemzeti Adó- és Vámhivatal (NAV) — https://nav.gov.hu/pfile/fi le?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios -fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok\nLast verifie d: 2026-08-19 URL:https://lookuptax.com/compliance-calendar/hungary#hu-jovedeki-ado-doha ny TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:hu-ioss-importsema-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Hungary: IOSS-bevallás — importséma DESCRIPTION:Taxable persons\, or the intermediary acting for them\, using the import scheme with Hungary as member state of identification\, for di stance sales of imported goods under EUR 150. Áfa tv. 253/U. § (1). Payme nt falls on the same date.\nPeriod: July 2028\nSource: NAV — https://nav. gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/-97.-Az-i mport-egyablakos-rendszer-illetve-az-importafa-rendezese-kulonos-eljarasb an-2026.01.26\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/hungary#hu-ioss-importsema TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR