The 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 published the 24GLBADO form on the ONYA platform on 21 October 2025. The 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.
Domestic group members, or a designated local organisation acting on their behalf, must file the return for the 2024 recognised domestic supplementary tax advance by 20 November 2025. Filing can be completed on the ONYA platform following electronic identification.
Additionally, updates have been made to the field definitions to align with the form’s structure, aiding IT developments.
This follows after NAV introduced a draft version of the 24GLBADO form on 15 October 2025.
