Hungary's tax authority has expanded Form 24GLBADO to consolidate reporting of global minimum tax payments and declarations. With the 2024 tax year treated as transitional, businesses have until 30 June 2026 to file final declarations—three months longer than the standard 15-month deadline.
Hungary’s National Tax and Customs Administration (NAV) has introduced an expanded version of Form 24GLBADO to streamline reporting of the country’s additional global minimum tax requirements. The form, initially used for advance qualified domestic minimum top-up tax (QDMTT) payments, now encompasses final QDMTT declarations, Income Inclusion Rule (IIR) top-up tax payments, and a new corrections section.
Taxpayers face two critical filing dates. Advance payments must be submitted by 20 November 2025, while the final declaration and payment deadline is 30 June 2026. The extended timeline for 2024—an 18-month window rather than the standard 15 months—reflects its status as a transitional year under Hungary’s minimum tax regime.
All filings must be completed through the ONYA platform. The expanded form comes with detailed completion instructions and field definitions to assist taxpayers. The administration has also published supporting documentation, including XML preparation guidance, to help businesses align with DAC9 global minimum tax data reporting obligations.
The form remains subject to potential updates, with the tax authority reserving the right to modify the layout, instructions, and field identifiers as needed.
