Directorates in charge of the tax issues of non-Hungarian residents

I) If you are

(1) a foreign person (enterprise or natural person) without a corporate domicile, a place of business or a permanent domicile or temporary place of residence (be it a rented apartment, a hotel room or a room at a workers’ hostel) in the territory of the Republic of Hungary,

(2) a foreign enterprise engaged, in the territory of the Republic of Hungary, in economic activities at a place of business other than a branch office, i.e. an independently operating entity registered in the Hungarian company register,

your tax issues are managed by the Priority Affairs Directorate of the Hungarian Tax and Customs Administration.

The following tax issues are also managed by the Priority Affairs Directorate of the Hungarian Tax and Customs Administration:

• VAT refund for businesses registered abroad (for further details, see VAT refund for non-established taxable persons),
• refunds of VAT and excise taxes granted to the staff of diplomatic and consular missions as well as to adequately qualifying international organisations and their personnel delegated to the European Community (for further details, see Tax refunds granted to diplomatic personnel),
• refunds of the differential of withholding taxes withheld from certain incomes of non-Hungarian resident private individuals and non-Hungarian resident persons drawing dividends (for further details, see Specific rules on the income taxation of foreign nationals), and
• registration of the notification obligation of financial representatives (for further details, see Who can represent a foreign person in front of the Tax Authority?).

II). If you are

a foreign person (enterprise or natural person) with a Hungarian seat, a place of business, i.e. an independently operating entity registered as in the Hungarian company register, or with a permanent domicile or temporary place of residence (be it a rented apartment, a hotel room or a room at a workers’ hostel) in the territory of the Republic of Hungary, your tax issues are managed by the competent Directorate of the Hungarian Tax and Customs Administration with jurisdiction over your corporate seat or place of residence.

For further contact details of the competent Directorates, see Central Customer Services of the Tax and Customs Administration.