NAV: the deadline for paying the food chain supervision fee is approaching

NAV’s interfaces also assist taxpayers in filing the fee in May and paying the two installments. The food chain supervision fee must be filed annually in May. Those persons and businesses that carry out activities subject to food chain supervision and have a FELIR number are affected. The FELIR number is a unique identifier for food chain and agricultural sector actors (e.g. primary producers, caterers, traders) registered by the NÉBIH.

The upcoming deadline applies to those who submitted an ELMIDJ return in 2025 – not an extraordinary one – due to their net sales or income from their supervisory fee obligation in 2024. The payment obligation must be fulfilled in two equal installments: the first installment must be paid by July 31 in the year of submission of the return, and the second installment at the beginning of the following year. For returns submitted in 2025, the deadline for paying the second installment is February 2, 2026.

NAV’s interfaces help with filing and paying the fee in several ways. The online interfaces, tax invoice query options, and the Online Form Filling Application (ONYA) all serve to ensure that those affected can fulfill their obligations simply, transparently, and on time.

From January 1, 2025, the return can be easily completed in ONYA by submitting the ELMDIJ form. The amount to be paid can also be quickly checked on the NAV Customer Portal. In the Tax Invoice module, under the “More information” menu item, by setting the end of the due date to August 1, 2025, the query can be started, and the supervision fee will appear in tax type 421.

The fee must be paid to the NAV Food Chain Supervision Fee revenue account (account number: 10032000-01076040-09060018, tax type code: 421). Natural persons, private individuals with a tax number and sole proprietors can also use the EFER system for payment, the NAV announced.