Tax number

Steps

1. Start by registering as a resident (see HU-SEJOUR-TOUS-001): the NAV asks for your address card (lakcímkártya), and its address data are aligned with those of address cards.
2. Fill in form T34, which is used for the one-off assignment of an individual's tax number. It is available on nav.gov.hu, with a completion guide in English. Write in capitals and sign it.
3. File it in person at any NAV counter (ügyfélszolgálat), with the originals of your documents. This is the simplest route for a first application.
4. Or send it by post, signed, in one copy, to a county (or Budapest) tax and customs directorate of the NAV, with copies of your documents.
5. Receive your tax card: the NAV processes the application in 15 days. Keep it safe, your employer, your bank and the authorities will ask you for this number.
6. If your employer or a payer pays you a one-off income and you do not yet have a number, they can request the number for you with the same form T34.
7. Report a change of data (your name for example) within 15 days with the T34; without a declaration, a fine may be imposed (T34 guide). The postal address, for its part, is not compulsory for an individual with no regular economic activity: no fine if they do not report a change, but, without a known address, the NAV writes to the postal address you gave it.

Documents

• Form T34 completed and signed.
• Identity document: passport, identity card or other valid identity document. If you are not a Hungarian national, you must attach a copy and declare your nationality.
• Address card (lakcímkártya), as proof of address.
• At the counter, present the originals; by post, attach copies.

Costs and timelines

• First tax card: free. Also free in case of change of data (name for example), defective or never-received card, or stolen card.
• Replacement of a lost, damaged or destroyed card: HUF 4,000 of administrative fee (igazgatási szolgáltatási díj), payable by card at the NAV counter, online, by transfer or by postal cheque.
• Processing time: 15 days ("Az ügyintézési idő 15 nap").

Common pitfalls

• Believing registration with the OIF is enough. The OIF passes your address to the population register, which gives you a personal identification number and your address card, but not your tax number: this is requested separately, from the NAV.
• Trying to do it online. The NAV states that people to whom it has not assigned a number automatically, such as foreign workers, can only request their card by post or in person.
• Confusing the three numbers. The tax number (adóazonosító jel, NAV), the social security number (TAJ, government office, see HU-SANTE-TOUS-001) and the personal identification number linked to the address card are three different numbers.
• Starting a regular activity with this number alone. The tax number is not enough to carry on a regular profit-making activity (the NAV cites renting out a property): you first need a sole trader number from the NAV.
• Not declaring your postal address. If the NAV does not know your address, it uses the postal address you gave it to send you its official letters.

What changes by country of origin

• EU and EEA citizens: the identity card is enough as an identity document; you give your address card obtained after registration with the OIF.
• Swiss citizens: same procedure as EU citizens; the OIF treats Swiss citizens like EEA nationals for registration.
• British citizens (Scots included): same form T34, with your passport; the NAV also asks for the details of your Hungarian residence document.
• If you do not live in Hungary but receive taxable income there: you come under the NAV's Large Taxpayers Directorate (Large Taxpayers Directorate), competent for non-residents with no address in Hungary. Your taxation is then limited to Hungarian-source income.
• Currency: Hungary keeps the forint (HUF); fees and taxes are paid in forints.