Hungary's National Tax and Customs Administration has released a factsheet setting out data reporting requirements for multinational and large domestic groups under the country's global minimum tax rules, covering applicable legal frameworks, centralised filing options, and a 30 June 2026 deadline for the 2024 GIR, with penalties of up to HUF 10 million for non-compliance. 

RF Report

Hungary’s National Tax and Customs Administration (NAV) has announced the release of the Factsheet for Global Minimum Tax Reporting (DAC9/GIR) on 4 June 2026.

The factsheet provides practical guidance for multinational and large domestic corporations regarding their data reporting obligations under Hungary’s new global minimum tax regulations. It outlines the specific legal frameworks, such as the Minimum Tax Act and EU directives, which facilitate the automatic exchange of tax information between international jurisdictions.

Companies must generally submit these reports within 15 months of the fiscal year’s end, though an extension to 18 months applies for the initial 2024 period.

The factsheet explains that entities may use a centralised filing system abroad to simplify administration, provided they notify the National Tax and Customs Administration (NAV) of the filing details.

Purpose and scope of the reporting

The reporting requirement is intended to provide the National Tax and Customs Administration (NAV) with control data to verify supplementary tax return information and is separate from both the notification of supplementary tax liability status and the filing of tax returns for supplementary tax and tax advances.

The reporting is governed by several national and international regulations:

  • Minimum Tax Act (Act LXXXIV of 2023): The foundational law defining the scope for multinational and large domestic groups.
  • Administrative Cooperation Act (Act XXXVII of 2013): Contains detailed rules for international cooperation and information exchange.
  • NGM Decree 46/2025: Specifies the exact data points and technical content required for the reporting.
  • International Agreements: Includes the DAC9 (EU Directive 2025/872) for automatic exchange within the EU and the GIR MCAA for exchange with third (non-EU) countries.

Local vs centralised reporting

Domestic group members must generally report data using forms provided by NAV. However, a significant administrative simplification allows for “centralised reporting”:

  • A Hungarian group member is exempt from local reporting if the group files a Global Information Return (GIR) in another jurisdiction, provided that jurisdiction has a recognised information-sharing agreement with Hungary.
  • All EU Member States are automatically considered to have such agreements. For third countries, taxpayers should consult the regularly updated OECD list of active exchange relationships.
  • For the 2024 tax year, Cyprus is considered to have a recognised Income Inclusion Rule (IIR) for GIR filings due by 30 June 2026.

Deadlines and transitional rules

Reporting must typically be submitted within 15 months of the last day of the relevant tax year.

For the first year a group falls under the Act (typically 2024), the deadline is extended to 18 months.

For calendar-year taxpayers, the 2024 GIR is due by 30 June 2026.

If a group opts for centralised reporting, the Hungarian member must notify NAV of the identity and location of the reporting entity within six months of the GIR submission.

Technical execution: XML and DACentral

The reporting process is standardised and fully digital, requiring data to be submitted in XML format based on the OECD’s GloBE Information Return (Pillar Two) XML Schema via the DACentral platform, either through API integration or direct upload, with validation performed under OECD and EU Commission rules.

Legal consequences and relief

Failure to meet reporting obligations may trigger penalties of up to HUF 10 million, although transitional relief applies for tax years beginning before 31 December 2026 where taxpayers acted reasonably and without fraud or tax avoidance; however, any errors must still be corrected and outstanding tax and interest paid.