The Hungarian tax number of taxpayers having company registration obligation can be determined after tax registration.
As part of this process, the National Tax and Customs Authority (HU TA) whether any statutory obstacles apply to the senior executives, members having right of representation, members or shareholders holding over 50 percent of the votes or having qualified majority influence of the company to be registered, which would exclude the determining of a tax number for the company by the tax authority.
The purpose of the tax registration procedure is to identify the market players the behaviour of which carried a risk from a tax authority perspective in the recent past. The main cause of failed tax registration can be if a former company of a member accumulated a substantial tax debt or ceased with a substantial tax debt or if the tax number of a member's former company was effectively cancelled after suspension.
If none of the causes specified by law apply, the tax authority will determine the tax number within 1 working day of the filing of the company registration request. However, if the existence of an obstacle can be presumed during this 1 working day deadline, NAV (HU TA) will decide within eight working days whether to determine or to refuse the issuing of the tax number.
If NAV (HU TA) refuses to determine a tax number, it will issue a resolution against which a request for exemption may be filed within a limitation period of 15 days.