Private individuals may again choose between two options in 2020 when preparing their personal income tax returns:
- checking and changing the draft tax return prepared by the Tax Authority
- Self-assessment tax return (19SZJA return)
The National Tax and Customs Administration of Hungary will prepare a draft PIT return for each individual in 2020, based on information provided by employers/payers and the information already available to them.
However, it is important that before filing the draft return, the individual taxpayers have to supplement the draft with the income from the given activity and data not included in the tax authority’s records.
How to file your PIT return for 2019
- You may download, supplement, modify or approve your PIT return by clicking on the PIT icon on the PIT website of the Hungarian tax authority (www.nav.gov.hu/szja/szja).. You can do this on your computer, smartphone or tablet.
- By filling out form 19SZJA in ÁNYK General Form-Filling System (ÁNYK), which may be filed through the Customer Portal or by post, printed and signed.
- By filling out a paper-based return. The blank return required for paper-based form and the completion instructions can be printed out from the tax authority’s eSZJA website or can be obtained from any customer service office of the tax authority. Those who do not need to have an electronic contact with the tax authority may continue to file their returns by post. Please note that paper-based returns are not valid without your signature.
Who cannot opt for tax assessment by the tax authority, that is, who is required to choose self-assessment?
- who in the tax year concerned, only received income that is to be declared and about which the payer is not obliged to disclose information
- who has not obtained their income from a payer
- taxpayers who does not have a customer portal registration and wish to supplement or modify the draft PIT tax return, but does not request the tax authority to send them the draft either by post or in person
- individuals liable for payment of VAT, simplified entrepreneurial tax or fixed-rate tax of low tax-bracket enterprises, primary agricultural producers and sole proprietors, for which they can use the data of their draft tax returns.
Please note that if the individuals listed above do not approve, modify or file their draft tax return on the online interface or otherwise file their tax returns until May 20, 2020, they will not have a valid PIT return for 2019.
From 2017, the filing of the PIT return is the responsibility of the employees, the private individuals, the employer may not prepare the PIT return; the employer is obliged to give a form of the income paid to the employees and the deducted taxes, contributions and healthcare contribution (19M30 and a contribution certificate). Its deadline is 31 January, 2020. It’s worth drawing the employees’ attention in time to the fact that either they should prepare their return on their own (self-assessment) or accept and modify the draft return offered by the Hungarian tax authority.
The most important deadlines for filing your PIT return
- Until January 31, 2020 The Payer/Employer provides the employees with 19M30 certificates
- February 17, 2020 The deadline for receipt from Voluntary Funds of certificates providing tax allowances
- From March 15, 2020 The draft PIT return is available for those registered at the customer portal
- Until April 15, 2020 Those with no customer portal registration can request their draft return
- May 20, 2020 The deadline for filing the PIT return, approving/modifying the draft return
- May 20, 2020 The deadline for submitting the provision for 1+1% PIT
- Until May 20, 2020 Paying the PIT arrears to the Tax Authority
The deadline for declaring and paying the personal income tax is May 20, 2020
How can we prepare your Hungarian PIT return?
a) If you have already registered at the customer portal:
You may file your 19SZJA tax return through the customer portal prepared using the WebNYK form-filling system available on the website of the tax authority. If the Hungarian tax authority has prepared a draft tax return for you, but you do not approve / supplement / modify it or do not file a 19SZA self-assessment return until May 20, 2020, the draft tax return will become your valid tax return.
b) If you do not have a customer portal registration:
You may file a paper-based tax return as well by printing out a 19SZJA tax return filled out with the help of the WebNYK form-filling system available on the website of the Hungarian tax authority and the paper-based 19SZJA form will also be available at the customer service offices.
Here are some of the most common items to be included in your Hungarian self-assessment tax return:
- income not received from a payer (e.g. rent of a real estate received from a private individual)
- income from a non-resident payer
- sale of movables
- sale, rent of real estate, etc.
- family tax allowance not requested during the year
- first marriage tax allowance not requested during the year
- Personal allowance not requested during the year, etc.
- membership fee paid to a voluntary pension fund
- membership fee paid to a voluntary health or mutual aid fund
- pension insurance, etc.