Knowledge base
Deadlines, guides and answers
A collection of the questions our clients ask most often, and the deadlines we have to explain year after year.
The most important filing and reporting deadlines
Under the general rules, for a financial year matching the calendar year. Different deadlines apply for non-calendar financial years and in special cases. We inform our clients individually.
| When | What | Who it applies to |
|---|---|---|
| January | Annual employee tax declarations (family tax allowance, first-marriage allowance, personal allowance etc.), before the first payroll of the year | Employees, via their employer |
| 12th of every month | Monthly tax and contribution return in respect of employees | Employers, payers |
| 20th of every month | VAT return and payment for monthly filers; for quarterly filers by the 20th of the month following the quarter | VAT-registered taxpayers |
| 25 February | Annual VAT return | Taxpayers eligible for annual VAT filing |
| 20 May | Personal income tax return | Private individuals, sole traders |
| 31 May | Filing and publication of annual financial statements · Corporate income tax return · Local business tax return | Companies |
Articles
What we put in our clients’ hands
Short, practical guides to the tasks that need doing once a year, and therefore need explaining again every year. New articles appear here automatically.
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Registering an authorisation with the tax authority (NAV)
How to authorise your accountant to represent you before the tax authority, step by step. One of the first steps for our new clients.
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Employee tax declarations 2026
Which declarations employees must complete at the start of the year, which allowances can be claimed, and what happens if a declaration is missing. For employers and employees.
What to hand over to your accountant every month
Orderly books start with an orderly handover. These are the documents we ask our clients for every month, most of them electronically, in a few clicks.
Documents
- Invoices issued
- Invoices received
- Bank statements
- Contracts and contract amendments
- Payroll documents: attendance sheets, employment contracts, amendments
Channels
- Electronic document exchange platform (Kulcs-Connect)
- By e-mail, as files
- By prior arrangement on paper, delivered by courier or in person
Frequently asked questions
What most people ask before signing
How much does accounting cost?
We have no price list, because no two businesses are alike. The fee depends on the number of documents, the number of employees, the nature of the activity and the services required. After a short consultation we give you a concrete, itemised quote.
Our company is in a special situation. Can you handle it?
Yes. This is exactly why we work as a team. Foreign owners, international reporting requirements, transfer pricing, unusual activities: these are not exceptions for us.
How quickly do you answer a question?
Simple questions immediately. More complex ones within a day or two. For truly complicated matters that require research or calculations, we agree a deadline in advance.
What happens when our contact person is on holiday?
Every client has a dedicated contact person and a dedicated deputy. The deputy knows the client’s books, so work doesn’t stop during holidays or sick leave.
Do you speak English or German?
Yes, several members of our team do. We communicate with foreign partners in their own language and prepare reports in the format they are familiar with.
How do we hand over documents?
Most of our clients use the Kulcs-Connect electronic document exchange platform, which is the fastest and most secure option. Documents can also be handed over by e-mail, on paper or in person.
Do you take on associations, foundations and condominiums?
Yes, for 18 years, for nearly fifty organisations. We have a dedicated office with its own website for non-profit accounting, because different accounting and tax rules apply in this field: adiutomentor.hu.