The Hungarian tax ID card (adóigazolvány) - a detailed guide

Issued by the Nemzeti Adó- és Vámhivatal (NAV), Hungary’s National Tax and Customs Administration, this card is essential for both Hungarian citizens and foreign residents. This comprehensive guide explains what the adóigazolvány is, why it’s needed, how to obtain it, and other key details to help you navigate Hungary’s tax system.

What Is the Hungarian Tax ID Card?

The adóigazolvány is a bank card-sized official document that contains a unique 10-digit tax identification number (adóazonosító jel). This number is assigned to individuals by NAV to register them for tax purposes in Hungary. The card serves as proof of tax registration and is distinct from other identifiers, such as the TAJ number (used for health insurance) or personal identifiers for population registration.

Unlike a business tax number (adószám), which is used by companies or sole proprietors, the adóigazolvány is designed for private individuals. It is not a standalone proof of identity and must be presented alongside a personal ID (e.g., passport or Hungarian identity card) and an address card (lakcímkártya).

Why Is the Tax Card Needed?

The adóigazolvány is required for a wide range of activities in Hungary, particularly those involving taxable income or financial transactions. Below are the primary reasons you need it:

• Employment: Employers require the tax card to report your income and deduct taxes, ensuring compliance with Hungary’s tax laws.

• Loan Applications: Banks and financial institutions request it to verify your tax status when processing loan applications.

• Property and Vehicle Transactions: Buying or selling property or vehicles involves tax obligations, and the tax card is necessary for these transactions.

• Scholarships and Stipends: International students or individuals receiving scholarships or stipends from Hungarian institutions, such as universities, must provide the tax card to register their income in systems like Neptun, used by Hungarian universities.

• Tax-Related Income: Any income earned in Hungary, including from employment, freelance work, or investments, must be reported using the tax identification number.

• Other Financial and Legal Transactions: The card is often required for permits, licenses, or other official matters involving taxes.

For foreign citizens, the tax card is particularly important if they earn taxable income in Hungary, such as from employment or rental properties. It ensures compliance with Hungarian tax laws and facilitates tax payments on income sourced within the country. Additionally, if the card is lost or stolen, it must be reported to the police to prevent fraud, as it contains sensitive personal information.

How to Obtain the Tax Card

Obtaining an adóigazolvány is a straightforward process, though it requires specific documentation and may vary slightly depending on whether you are a Hungarian citizen or a foreign resident. Below is a step-by-step guide:

Step 1: Complete the T34 Form

• You must fill out the T34 form, available on the NAV website.

• The form is only available in Hungarian, but English instructions or translations are provided by universities (e.g., Eötvös Loránd University) or other resources.

• Ensure you fill out the form accurately, as errors may delay processing.

Step 2: Submit the Application

You have three options for submitting the T34 form:

• Online: If you have a KÜNY account (Central Register of Client Registrations), you can submit the form electronically via the Ügyfélkapu (Client Portal).

• In Person: Visit a NAV customer service point (NAV Pont). In Budapest, locations include:

  • IV. kerület: István út 15.

  • VIII. kerület: Baross utca 59.

  • X. kerület: Havas Ignác utca 1-3.

  • XI. kerület: Bocskai út 39-41.

  • XII. kerület: Kiss János altábornagy utca 33-35.

  • XIX. kerület: Városház tér 18-20.

  • XX. kerület: Vörösmarty utca 3.

• By Post: Mail the completed form to the nearest NAV office.

Step 3: Provide Required Documents

• For Hungarian Citizens: A valid ID (e.g., passport or Hungarian identity card) and an address card (lakcímkártya).

• For Foreign Citizens: A passport, address card, and residence permit (if applicable). If you lack an address card, you may need to complete an additional form, and your application will be processed by a special NAV department.

Step 4: Processing and Delivery

• The tax card is typically issued within 15 days of application submission.

• During this period, NAV can provide a temporary tax ID certificate, which can be used for official purposes until the card arrives.

• The card is sent by post to your registered address.

Step 5: Costs

• The first issuance of the tax card is free.

• Replacements due to loss, damage, or destruction cost 3,000 HUF.

Special Cases

• Newborns: Parents can request a tax card for newborns free of charge during birth registration.

• Non-Residents: Foreign citizens without a permanent address in Hungary must apply through the Large Taxpayers Directorate of NAV.

• Proxies or Guardians: The application can be submitted by the individual, a proxy (with proper authorization), or a guardian (for minors or those unable to apply themselves).

Additional Considerations

For Foreign Citizens

• If you are a non-resident with no address in Hungary, the Large Taxpayers Directorate has exclusive authority to issue your tax card.

• For regular for-profit activities, such as renting real estate, you must obtain a private entrepreneur’s ID before starting, as outlined in NAV’s General Rules of Registration.

For Students

• International students receiving scholarships or stipends from Hungarian universities must obtain a tax card to register their income in the Neptun system.

• Universities like Eötvös Loránd University and the University of Szeged provide detailed guides and translations to assist students. For example, see University of Szeged’s Tax ID Guide.

Loss or Theft

• If your tax card is lost or stolen, report it to the police immediately to prevent fraud.

• Request a replacement from NAV, which will cost 3,000 HUF.

Temporary Certificate

• While waiting for your tax card, NAV can issue a temporary certificate with your tax identification number, which is valid for official purposes.

Practical Tips

• Check NAV’s Website: NAV provides English-language resources, such as How to Apply for a Tax Card and General Information for Foreign Citizens.

• Visit NAV Offices: Many NAV customer service points have English-speaking staff, especially in larger cities like Budapest or Szeged.

• Use University Resources: If you’re a student, check your university’s website for guides on obtaining a tax card, as they often cater to international students.

• Keep It Safe: Since the tax card contains sensitive information, store it securely and report any loss or theft promptly.

Table: Key Details of the Hungarian Tax ID Card

Key Takeaways

• The adóigazolvány is a mandatory document for anyone with taxable income in Hungary, including citizens and foreign residents.

• It is essential for employment, financial transactions, property dealings, and scholarships.

• The application process involves submitting the T34 form to NAV, with the first card issued free of charge.

• Foreign citizens may need additional documentation, and non-residents apply through the Large Taxpayers Directorate.

• Always present the tax card with a personal ID and address card, and report any loss or theft to the police.

For further assistance, consult NAV’s official resources or visit a local NAV office. Understanding and obtaining the adóigazolvány ensures you can navigate Hungary’s tax system with confidence.