The draft 24GLBADO form is required for reporting and paying the QDMTT advance under the country’s implementation of Pillar 2 global minimum tax rules.
Hungary’s National Tax and Customs Administration (NAV) has introduced a draft version of the 24GLBADO form on 15 October 2025. This form is required for reporting and paying the qualified domestic minimum top-up tax (QDMTT) advance, as part of Hungary’s adoption of the Pillar 2 global minimum tax rules under the GloBE framework.
It requires either a domestic group member or a designated local entity to handle the declaration and payment process on behalf of the group.
By 20 November 2025, domestic group members or their designated local representatives must file a return for the 2024 domestic supplementary tax advance. To assist taxpayers, the National Tax and Customs Administration will provide several resources, including a data sheet, the draft form 24GLBADO, detailed completion instructions, and an XML preparation guide.
The return will be submitted through an interface that will soon be accessible via ONYA. It’s important to note that the form’s layout, instructions, and field identifiers may be subject to updates.
