Hasznos

Self-employment step by step

What is a sole proprietorship?

A sole proprietorship is a form of business that can be used to carry out business-like economic activities as an individual in Hungary.

Who can be an individual entrepreneur?

The Hungarian citizen who is of legal age, able to act, and has a domestic seat,

• who is not a member of an individual company

• has no other individual business

• who has not been sentenced to a legally enforceable prison sentence

• who is not subject to a ban from employment with regard to his chosen activity.

It is worth opening a customer portal already when planning the business. An individual entrepreneur can only communicate with the NAV electronically, and is obliged to manage his affairs in this way.

Customer concierge registration can be done online with an ePersonal ID card, or in person at government windows, document offices and NAV customer services.

The individual enterprise must be registered. You can report electronically on the Web Affairs Assistant, KAÜ identification is required, or you can report in person at any NAV customer service.

Important! It is not possible to make arrangements by post, on paper or by telephone, and the registration of an individual business is completely free.

Processing time: The NAV immediately issues the tax number and obtains the individual business statistical number from the KSH, which takes a few days.

The NAV then registers the individual entrepreneur and can then start his activities.

After registration, the Aegean entrepreneur must apply for admission within 5 days to the Chamber of Commerce competent for his seat, and if he is engaged in agricultural activities, to the National Chamber of Agrarian Economy.

The municipal tax authority responsible for the seat is informed by the NAV, so the entrepreneur does not have to register separately with the local government.

If it is necessary to change data in the meantime, the already operating individual entrepreneur must notify within 15 days if the data in the Register of Individual Entrepreneurs changes:

• on the Web Assistant

• on NAV Infoline (1819)

However, you do not need to report any changes to your natural personal identification data (e.g. name, address), as these are automatically updated by NAV.

Source: www.nav.gov.hu