The draft, published with field identifiers and completion guidance, outlines significant structural and administrative changes aimed at streamlining reporting and easing the burden on taxpayers and payroll software developers.
Hungary’s National Tax and Customs Administration (NAV) has published a draft version of the new 08E form, which will replace the long-standing T1041 reporting form for insured relationships from 1 January 2026. The draft includes updated form images and instructions to help taxpayers and software developers prepare for the transition.
Form identifier changes
From 2026, the T1041 form will be renamed 08E, bringing its naming into line with the personal income tax return and signalling its closer association with the “08 contribution return”. While the form will still install in ÁNYK under the T1041 identifier, the new 08E designation will appear within the programme interface and in online searches to facilitate system updates.
No more annual versions
NAV will discontinue the practice of issuing a newly annualised form each year. Future updates will occur only when legislative changes or other modification needs arise, reducing workload and creating a more stable environment for employers and software developers. This eliminates the recurring year-end development cycle historically required for T1041 updates.
Removal of address fields
As NAV can access and share address information directly from its own registers, these data fields have been removed from the main page of the form, avoiding redundant reporting.
Streamlined declarations
Outdated declarations—such as those related to COVID-19 or the state of emergency—will be removed. Remaining declarations will be grouped in a new “Declarations made by the employer” section. For cases involving multiple employers establishing legal relationships, only one of the prior two declarations will be retained.
Serial numbers for legal relationships
To address difficulties distinguishing parallel legal relationships—common in sectors such as education—the updated form introduces serial numbering on additional pages 13 and 26. This ensures that legal relationships with identical attributes (same employer, same start date, same code) are uniquely identified in the public register.
The new legal relationship number applies only to relationships starting on or after 1 January 2026 and must also be included in subsequent notifications marked “U”, “V”, “H” and “T”, except where the original start date was reported before 2026. The number is a 1–4-digit identifier that cannot be changed once assigned and should align with the numbering used in the “08 contribution return”, though leading zeros are not required.
Permanent employment relationships
From 1 January 2026, persons in a permanent employment relationship will automatically qualify as insured from the establishment of the legal relationship. Unlike traditional employment relationships, these do not require post-establishment reporting. Employers must report the commencement of insurance no later than the first day of the relationship, using legal relationship code 1115.
NAV to register new sole proprietorships
Beginning in 2026, NAV will ex officio register the start of a sole proprietorship based on its entry in the Register of Sole Proprietors, assigning a legal relationship serial number of 1. Subsequent changes must still be reported by the sole proprietor. NAV also plans to explore options for preparing certain change notifications ex officio later in 2026.
With the draft 08E now available, NAV aims to give employers and developers ample time to adapt their systems and processes ahead of the substantial reporting changes taking effect in 2026.
