NAV: Monday midnight is the deadline for corporate tax returns

By: Trademagazin Date: 2025. 06. 02. 11:03

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Corporate tax (TAO), small business tax (Kiva), food chain supervision fee, and local business tax (HIP) must be filed by midnight on Monday. It is worth submitting the returns by the deadline, because failure to do so can result in a fine of up to one million forints, the National Tax and Customs Administration (NAV) warned on Monday.

The NAV will automatically forward the business tax to the competent local governments after submission, they added.

Starting this year, the return on the food chain supervision fee must also be filed with the NAV, also by midnight on June 2.

The return on this can be filed on the ELMDIJ form, or most simply electronically, in the Online Form Filling Application (ONYA). The technical support for filing, ELMDIJ, is available on the NAV website.

The announcement also mentions that the Tax Authority sent a reminder letter not only to those required to file a food chain supervision fee return, but also to those who did not file their tax return or filed it late last year. The purpose of the notifications is to help businesses avoid more serious consequences, as the Tax Authority may impose a default fine of up to one million forints on companies that file their tax return late or do not file it at all, the tax office informed.