Hungary Egyéni Vállalkozó — SZJA / KATA / Átalányadó Return

Confirm the client is an egyéni vállalkozó (not a Kft. or Zrt., which file corporate tax / TAO). Collect their NAV registration number, ÖVTJ activity code(s), and establish which tax year is being filed. Verify they are Hungarian tax resident for the full year and flag any foreign-income complications that would require referral to an adótanácsadó.

Determine which tax regime applies: KATA (HUF 50,000/month, B2C only), átalányadózás (deemed-cost ratio of 40%/80%/90%, revenue cap HUF 24,000,000), or the standard two-layer regime (9% vállalkozói jövedelemadó on profit + 15% SZJA on withdrawals). If the client has already notified NAV of their regime, confirm it; otherwise model all three to find the optimal choice for future years. Flag mid-year switches as prohibited.

Import bank statements (OTP, K&H, Erste, MBH, Revolut, Wise) and invoices for the tax year. Classify each transaction: business income, deductible expense, excluded item (own transfers, tax payments, loan principal), or a line requiring client clarification. Under átalányadó, actual expenses are irrelevant to SZJA but are still needed for IPA. Under the standard regime, full expense documentation is required to compute vállalkozói jövedelem.

Calculate SZJA, SZOCHO (13%), and TB (18.5%) using the confirmed regime. Apply the minimum contribution base (HUF 290,800/month without qualification or HUF 348,800/month where a qualification is required) — mandatory even when actual monthly income is lower. For the standard regime, compute 9% vállalkozói jövedelemadó on entrepreneurial profit and 15% SZJA on withdrawn amounts separately. Calculate IPA (up to 2% of net revenue, rate set by local municipality).

Prepare the annual SZJA return via NAV Online / eSZJA portal. NAV pre-populates some income data from third-party reports; review and supplement with self-employment income, regime-specific schedules, and any personal tax allowances (e.g. family allowance — családi adókedvezmény). Deadline is 20 May of the following year. Confirm any outstanding quarterly KATA payments or átalányadó advance payments already made.

File the local business tax (iparűzési adó) return with the relevant önkormányzat (municipality) by 31 May. Confirm that KATA monthly payments (HUF 50,000) are up to date with NAV. If the átalányadó revenue limit (HUF 24,000,000) was exceeded, flag the loss of eligibility for the next year and the need to notify NAV by 31 December. Summarise any overpayments to be refunded or liabilities to be settled.