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News:

Electronic administration at the National Tax and Customs Administration of Hungary (NTCA)

21 March 2018

As known, from 1 January 2018, business organizations/ companies are obliged for electronical correspondence and electronical administration with NTCA.

In some areas, this has already been accomplished, but in some areas it is still under development, and transitional rules apply. The present obligations and opportunities of the business entities related to this are summarized below.

For the companies, the electronic storage surface used as a secure delivery service is the ’Company Gate’, which can be used for electronic communication with NTCA; to send documents (for example, a declaration) and to download an official documentations.

In order to make the conversion more smooth, during the transitional period, until 31 December 2018, the KÜNY storage space for the representatives (Central Customer Registration Registry, former "Customer Gateway Storage") can continue to be used.

There are also two ways for the taxpayers to report permanent mandates:

  1. EGYKE form: The taxpayer (representative) has to file it, and has to attach a mandate in one of these models:
    • mandate turned into an authenticated electronic document;
    • an electronic document containing the mandate and at least the qualified electronic signature of the taxpayer or his / her legal representative;
    • an electronic document authenticated with a document authentication service (AVDH) recaptured by at least the taxpayer or his / her legal representative

 

  1. eBEV: A statutory representative may also notify the permanent representative on the proxy reporting platform available on the eBEV portal, which becomes valid with the approval of the permanent representative. In this case, it is sufficient to attach the power of attorney in scanned form to the notification.

It is also important to point out that the authentications under point 1 b. and c. are not sufficient to be done by the authorized person, but is required to do so also by the taxpayer or his legal representative.

We would also like to point out that from b. and c. subpoints, the use of the AVDH service mentioned in subsection c. is a simplified procedure, however, this can only be used by customers with ’Costumer gateway’ registration, e-IDs or partial code telephone IDs.

If the authorizing taxpayer has only a foreign legal representative without a ’Costumer gateway’ registration, then the implementation of electronic authentication may be difficult.

During the verification procedures a so called ’ELLUGY Data Sheet’ has been created for the receipt of electronic documents. The legal representatives and the permanent representatives of the taxpayer are entitled to submit this document.

The ad hoc representatives (until the ongoing developments get finalised) may submit their submissions to the NTCA within the framework of the e-Paper service. Details can be found here: https://epapir.gov.hu. In addition, the e-Paper service can be used in all cases for which the NTCA doesn’t provide ANYK forms.

Lili Szenkovits |