From 1 July 2020, the National Tax and Customs Administration (NAV) will manage and operate
- the register of sole entrepreneurs
- the Web Assistant platform for sole entrepreneurship notifications, and
- the public query interface of the register of sole entrepreneurs.
- You can continue to use the Web Assistant to register your
- start of an activity,
- changes in data,
- cessation of activity, or
- continuation after a break, and
- termination of the activity.
You can also use the Web Assistant to request an official certificate for the data you hold in the Register of Sole Entrepreneurs.
During the period of cessation of sole entrepreneurship, any change in the address of the registered office can only be reported via the Web Assistant. During the suspension period, only the change of the registered office data can be reported; no other data changes can be reported.
It is also not possible to continue to use the Web Assistant to report
- changes to tax-related data,
- the commencement of an activity as a widow or heir.
Changes to the various tax declarations, such as VAT and kata declarations, as well as the various tax data and change notifications, will continue to be submitted directly to the NAV, rather than via the Web Assistant. If you wish to start an activity as a widow or heir, you must register in person at the NAV customer services.
Further information can be obtained by calling the NAV Info Line at 1819 or in person at NAV customer services.
You can notify the start of your sole entrepreneurship, changes to your sole entrepreneurship details,
the cessation of your activity or the continuation of your cessation of activity. You may also declare the termination of your sole entrepreneur activity.
You must notify the commencement of your activity as a widow or heir in person at the NAV customer services.
A successful declaration cannot be withdrawn! You should exercise extreme caution when notifying the cessation or termination of your activity, as the date notified cannot be changed afterwards; only a new, earlier date can be notified.
It is worth checking the Sole Entrepreneur Activity Register (SICC codes) to see whether the activity you have chosen is subject to authorization or registration, and to check the qualification requirements for the activities in the legislation in force and at the chambers of commerce.
Only register activities for which you meet the legal requirements. If you do not meet the legal requirements, you must withdraw your activity.
If the exercise of the activity is subject by law to an official authorization, not including a municipal decree, the activity may be commenced or carried out only if the authorization is obtained.
You may only carry out an activity subject to a qualification if you meet the qualification requirements laid down by law. Unless otherwise provided by law, including the municipal regulation, a sole entrepreneur person may engage in an activity subject to a qualification even if he does not meet the qualification requirements himself but one of the persons personally involved in the activity in question and employed by him for an indefinite period of time is a person who has the required qualification. He must comply with the qualification requirements at all times during the activity.
For further help on the classification of optional activities according to the EAAIC code, please consult the KSH website:
https://ksh.hu/docs/osztalyozasok/ovtj2/ovtj_tartalom_2019_11.pdf?lang=hu
You may only tick the box for a declaration of grounds for exclusion from the activity of a sole entrepreneur person if none of the following grounds for exclusion apply to you. If you act in bad faith or provide false information, you may be subject to a procedural fine under the Act on the General Rules of Administrative Procedure.
Grounds for exclusion from sole entrepreneurship:
- underage persons,
- guardianship without legal capacity,
- being incapable of exercising legal capacity, or in the case of an offence against public decency (Title VII of Chapter XV of Act IV of 1978 on the Criminal Code (hereinafter: Act IV of 1978)), or against the economic system (Title VIII of Chapter XV of Act IV of 1978, in force until 30 June 2013. Title VIII), economic offences (Act IV of 1978, Chapter XVII) or offences against property (Act IV of 1978, Chapter XVIII), or offences of corruption (Act C of 2012 on the Criminal Code (hereinafter referred to as the Criminal Code), Chapter XXVII), violence against property (Act C of 2012 on the Criminal Code (hereinafter referred to as the Criminal Code), Chapter XXVII), or corruption (Act C of 2012 on the Criminal Code (hereinafter referred to as the Criminal Code), Chapter XXVII). (Chapter XXXV of the Criminal Code), against property (Chapter XXXVI of the Criminal Code), against intellectual property rights (Chapter XXXVII of the Criminal Code), against the security of currency and stamps (Chapter XXXVIII of the Criminal Code), damaging the budget (Chapter XXXIX of theCriminal Code), money laundering (Chapter XL of the Criminal Code), violating the order of management (Chapter XXXV of the Criminal Code), and against the security of the currency and stamps (Chapter XXXVIII of the Criminal Code). Chapter XLI of the Criminal Code), offences against consumers' interest
- having been sentenced by a final judgment to imprisonment for a term exceeding one year, and until he is released from the adverse consequences of his conviction,
- being a member of a sole proprietorship or an unlimited partner in a business partnership.
A natural person can only be a sole proprietor at the same time.
The data notified to the register of sole entrepreneurs must be notified to the Chamber of Commerce of the place of establishment. The application for registration in the Chamber's register must be submitted to the competent regional Chamber of Commerce within 5 working days using the special Chamber form, and to the National Chamber of Agriculture immediately after the notification of the agricultural activity. Changes to the data previously notified to the Chamber must also be notified on the Chamber form. Further information on the obligation to register with the Chamber can be found on the website of the MKIK (https://mkik.hu/vallalkozoi-regisztracio), and the website of NAK (https://www.nak.hu/kamara/dokumentumok/dokumentumok-regisztraciohoz).
The exercise of the chosen principal activity and other activities is subject to authorisation(s) or notification(s), and such activity(ies) may only be carried out after the authorisation(s) or notification(s) has (have) been obtained.
The head office, establishment(s), branch(s) may only be located on property(ies) which are owned by the owner or for the use of which he is entitled and has a residency seat declaration from the owner.