Tax Clearance Made Simple for Companies: Faster Administration, Verified Reliability

October 17, 2025 | Author: Szilvia Sarkadi-Nagy

For businesses operating in Hungary, demonstrating financial reliability is essential—especially when applying for government grants, participating in tenders, or building trust with partners. The NAV Debt-Free Taxpayer Database (KOMA) offers a streamlined solution for verifying tax compliance without the need for a separate tax clearance certificate.

Why Is It Beneficial to Be Listed in the KOMA Database?

Maintained by the Hungarian Tax Authority (NAV), the KOMA database is an official public registry of companies with no outstanding tax or public debts. Being listed in this database:

  • Replaces the need for a separate tax clearance certificate in most cases,
  • Speeds up administrative procedures,
  • Demonstrates financial reliability to business partners,
  • Exempts companies from certain guarantees, such as in the EKÁER system.

The listing is free of charge, updated monthly, and publicly accessible on the NAV website:
https://nav.gov.hu/adatbazisok/koztartozasmentes

How Can a Company Be Added to the Database?

Companies may apply electronically via the ONYA platform. If the applicant meets all legal requirements, NAV will include them in the database on the 10th day of the following month. The listing remains valid as long as the company continues to meet the criteria.

Key eligibility conditions include:

  • No net tax debt exceeding HUF 5,000,
  • No other public debt exceeding HUF 30,000,
  • No ongoing bankruptcy, liquidation, or forced deletion procedures,
  • Full compliance with all tax filing and payment obligations.

NAV reviews the database monthly and automatically removes entities that no longer qualify.

When Is KOMA Listing Accepted as Proof?

Being listed in the KOMA database is accepted as proof of tax compliance in cases where legislation requires a tax clearance certificate. It is also commonly accepted in grant applications, public procurement procedures, and other business-related processes where financial transparency is essential.

The MGI-BPO team provides expert support in corporate administration, tax compliance, and document management related to Hungarian regulations. Should you wish to strengthen your company’s legal and financial standing, our consultants are ready to assist.