Changes to the GLOBE reporting form introduce new mandatory fields, declarations, and status markers for entities reporting global minimum tax.
Hungary’s tax authority (NAV) issued a notice announcing updates to the Pillar Two GloBE notification form on 20 February 2026. The revisions add several new mandatory data fields and provide further clarification on how entities are required to determine and report their classification for Pillar Two purposes.
Changes to the GLOBE reporting form are as follows:
- New mandatory fields: The name, tax identification number and country code of residence of the group member fulfilling the GIR/DAC9 reporting obligation.
- New field: It must be reported if the designated local entity changes.
- New tick-box field: To indicate whether the notifying party is acting as the designated local entity or as an individual group member. The chosen capacity determines whether the subsequent filing, tax advance and tax payment obligations apply only to the entity itself or to the entire domestic group.
- New declaration: Regarding classification under the minimum tax law – as new information, it must also be indicated whether the taxpayer concerned is a joint venture or a joint venture group. If the taxpayer submits the notification form as an individual group member, it must also take joint ventures and joint venture groups into account when determining the number of group members.
The amendments stem from a ministerial decree establishing procedural rules for GloBE, which entered into force on 26 February 2026.
Earlier, Hungary’s Ministry for National Economy held a week-long public consultation in December 2025 on a draft decree setting out the detailed rules for reporting, filing, and payment under the Pillar 2 global minimum tax for large multinational and domestic corporate groups.
