Changes in publishing financial statements

Only the persons who have registered at the company portal are entitled to publish or deposit financial statements. Each company needs to verify if its registration at the company portal has been successful and if the company is under the name of the person delegated to have access to the company portal.


From December 1, 2016, irrespective of the reporting period, companies with double-entry bookkeeping can publish and deposit their financial statements only through the Online Reporting and Form Filling System (in Hungarian: Online Beszámoló- és Űrlapkitöltő Rendszer (OBR)).
Failure to publish the financial statements has serious tax and company law implications. The Tax Authority imposes a default penalty on the company and later the registry court orders the compulsory strike-off of the company from the company register.
The Online Reporting and Form Filling System for filing the financial statements is available at, which can only be used with a citizen portal registration.
Deadline for uploading the financial statements:

  • for annual financial statements, simplifies annual financial statements: the last day of the 5th month following the balance sheet date (for companies whose financial year is identical with the calendar year: May 31.)
  • for consolidated annul financial statements: the last day of the 6th month following the balance sheet date.

Why is it necessary to monitor company portal notifications regularly?

It is advisable to monitor the notifications received through the company portal regularly, as authorities and institutions presume that notifications sent by them via e-mail to the company portal have been officially delivered in the same way as mails.