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Hungary TIN number guide

Adóazonosító jel​

The phrase "adóazonosító jel" translates from Hungarian to English as "tax identification code". Adóazonosító jel is issued to individuals in Hungary.

Format The Tax Identification Number (TIN) for individuals consists of 9999999999, a 10-digit block with the following breakdown:

  • The first digit is always 8, indicating the TIN holder as an individual.
  • Digits 2-6 represent the count of days between 01/01/1867 and the individual's date of birth.
  • Digits 7-9 are randomly generated to distinguish individuals born on the same day.
  • The 10th digit serves as the check digit for TIN validation.

For a detailed understanding of the TIN structure and syntax, refer to Act XX of 1996.

Adóazonosító
Adóazonosító jel

Adószám(ANUM)​

The term "adószám" refers to "tax number" or "tax identification number" in Hungarian.In Hungarian, the TIN for entities is referred to as "adószám. Entities seeking to engage in taxable activities are required to register with the state tax authority to obtain a tax number. This registration process is regulated by Act XCII of 2003 on the Rules of Taxation. Companies have their Tax Identification Number (TIN) recorded in the register of companies.

For entities, the allocation of a Tax Identification Number (TIN) is not automated. Typically, entities need to proactively initiate the TIN issuance during the incorporation process at the Court of Registry. However, in specific instances, the tax authority may directly facilitate the issuance of TIN.

Format

The TIN (Tax Identification Number) for entities and specific individuals follows the format xxxxxxxx-y-zz, comprising 11 numerical characters. Here's the breakdown:

  • xxxxxxxx: An 8-digit block serving as the unique taxpayer identifier.
  • y: Known as the "VAT code," indicating VAT registration status (code 2 for registered, code 1 for non-registered).
  • zz: The territorial code of the relevant tax office in Hungary.

It's essential to note that y and zz may undergo changes based on alterations in the taxpayer's circumstances

Frequently Asked Questions​

How does a foreign national obtain a Hungarian personal tax ID (adóazonosító jel) before starting work or receiving income?​

Foreign nationals must submit form T34 to NAV (Nemzeti Adó- és Vámhivatal) to obtain an adóazonosító jel before receiving any taxable income in Hungary. The application can be submitted in person at any NAV directorate, by post, or electronically via an Ügyfélkapu (Client Gateway) account. If you have no Hungarian address — permanent or temporary — the Large Taxpayers Directorate has exclusive jurisdiction over your application. NAV issues a temporary tax certificate immediately and mails the physical tax card within 15 days. The first card is free; replacements cost HUF 4,000. Crucially, an employer is legally required to withhold all payment until the employee provides their tax identification code, so obtaining the number before the first payslip is essential. [1]

What does the middle digit (the VAT code) in a Hungarian adószám mean, and why does it cause invoice rejections?​

The Hungarian adószám follows the format xxxxxxxx-y-zz. The middle digit y signals the entity's VAT registration status: 1 means the taxpayer is subject to VAT (áfa-alany) and charges VAT on sales; 2 means the entity is VAT-exempt (e.g., a non-profit or a small business below the HUF 18 million annual threshold); other codes indicate special groups such as VAT groups. From 1 July 2020, invoices for domestic B2B transactions must include the buyer's tax number — but only if the buyer holds VAT code 1. Issuing an invoice that references the tax number of a code-2 (exempt) buyer, or omitting the buyer's number when they are code-1, is a compliance error that NAV's real-time invoice system will flag. Checking the middle digit before invoicing prevents rejection and potential fines of up to HUF 1,000,000. [1]

Does a non-EU company selling goods or services in Hungary have to appoint a fiscal representative, and what does that entail?​

Yes. Companies established outside the European Union that make taxable supplies in Hungary are legally required to appoint a Hungarian fiscal representative before registering for VAT with NAV. The fiscal representative — which must be a Hungarian LLC or JSC with at least HUF 150 million in registered capital or an equivalent bank guarantee (a requirement tightened from HUF 50 million effective 1 January 2025) — assumes joint and several liability for the foreign company's Hungarian VAT obligations. There is no VAT registration threshold for non-resident businesses: the obligation to register arises from the very first taxable supply. Annual fiscal representation fees typically range from EUR 1,500 to EUR 3,000. EU-based companies are not required to use a fiscal representative, though they may choose to do so voluntarily. [1]

What changed with Hungary's real-time invoice reporting (Online Számla / RTIR) in 2025, and what happens if your ERP system has not been updated?​

NAV required all businesses to migrate their RTIR submissions to XML schema version 3.0 by 15 May 2025; submissions using the older v2.0 schema are now rejected outright. Schema 3.0 introduced structural changes including a new customerVatStatus field (replacing privatePersonIndicator) and a relocated electronicInvoiceHash field. From 15 September 2025 NAV escalated 15 previously advisory WARN messages to blocking ERROR status, meaning invoices with those content issues are refused rather than accepted with a warning. Persistent non-compliance can trigger VAT audits and denial of input VAT deductions for buyers, in addition to direct fines of up to HUF 1,000,000. Businesses should validate against the latest XSD published in NAV's official GitHub repository before deploying schema changes. [1]

When is EKAER registration required for transporting goods into or within Hungary, and what is the penalty for missing it?​

EKAER (Electronic Public Road Transport Control System) registration is mandatory for road transport using a vehicle over 3.5 tonnes when a shipment to a single recipient exceeds 2,500 kg or HUF 5,000,000 for standard goods, or 500 kg or HUF 1,000,000 for risk-classified products — covering goods moved from other EU member states into Hungary, goods dispatched from Hungary to EU countries, and first domestic taxable supplies to non-final customers. Declarations are submitted via ekaer.nav.gov.hu and generate an EKAER number valid for 15 days; the declared weight and value may deviate by no more than 10%. Failure to register, or providing inaccurate data, can result in a fine of up to 40% of the goods' value and physical seizure of the shipment. A security deposit paid to NAV before transport begins is also required for intra-EU goods movements and first domestic taxable sales. [1]

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