The certificate

The tax authority issues tax residence certificates as well as certificates containing certain data of resident private individuals belonging to the jurisdiction of the Personal Income Tax Act and certificates containing certain data of resident taxpayers under the jurisdiction of the Corporate and Dividend Tax Act.

At the request of taxpayers with VAT liability falling under the scope of the VAT Act, the tax authority issues tax residence certificates for the purpose of VAT refunds based on the principle of reciprocity.

Private individuals, private individuals with a tax number, business associations and other organisations may request a tax residence certificate on the basis of treaties on the exclusion of double taxation.

As a rule, tax residence certificates are used abroad, therefore, close attention must be paid to accurately providing the name of the foreign organisation or authority that will use the certificate.

Submission of requests

In order to obtain  the certificate, form UK14 must be completed. The application form is available at Customer Service Offices free of charge, or can be printed out with the help of a completion guide software available at the Hungarian language website of APEH. The application form can be submitted by mail, in person or by proxy at the Customer Service Offices of APEH and also electronically. To be able to electronically send the application form a registration to the customer gate is needed which can be acquired at any document bureau in the country.

Issue of the certificate

The issue of the certificates is the responsibility of the Customer Service Offices at Regional Directorates of APEH.  The Tax Authority makes out the certificate relying on the data available in its records at the date of the issue of the certificate, indicating the data specified by the taxpayer and prescribed by law.

The Tax Authority makes out the tax and income certificate in Hungarian and the tax residence certificate in Hungarian or, at the taxpayer’s request, in Hungarian and English.  In order to make out the tax residence certificate, the Tax Authority may also use the form prescribed by the foreign Tax Authority for this particular purpose if the requesting person attaches the Hungarian translation of such form or if the form is written in English or the full text of the bi- or multilingual form is available also in English.

The tax residence certificates are issued only in paper format.

The issue of the tax residence certificate in Hungarian or in a bilingual Hungarian-English format is duty free.