Hungary's tax authority has published technical specifications for DAC9 reporting on the global minimum tax, with affected taxpayers facing their first filing deadline of 30 June 2026. The detailed API documentation, available in Hungarian and English on NAV's GitHub platform, outlines the structural, security, and submission requirements for the GloBE Information Return.
Hungary’s National Tax and Customs Administration (NAV) has published the technical API specifications for DAC9 reporting on 25 March 2026.
The affected taxpayers must submit their first GloBE Information Return (GIR) by 30 June 2026, as mandated under Section 49 of Act LXXXIV of 2023. This legislation governs additional taxes ensuring a global minimum tax level and related amendments to Hungarian tax laws.
Technical documentation now available
While the complete API system will launch at a later date, NAV has made the technical specifications accessible through its public GitHub repository. The documentation is available in both Hungarian and English, providing detailed guidance on:
- Mandatory data structure requirements for electronic submissions
- Security and authentication protocols
- Communication frameworks
- Submission workflow processes
How to access the specifications
Taxpayers can access the technical documentation through NAV’s official GitHub platform at nav-gov-hu/DCC-API. Both language versions include comprehensive specifications titled “NAV DCC API,” with direct links between the Hungarian and English editions.
Tax authorities recommend that affected companies review these specifications promptly to ensure compliance with the upcoming data provision obligations. NAV has indicated that additional guidance on DAC9 reporting requirements will be released in the coming months.
