Non-resident individuals have to declare[1] until 30 April of the year following the tax year that they have not been subject to tax in Hungary in the tax year due to their non-resident status.
If the non-resident individual makes this declaration, any draft tax return prepared for him/her will not become a tax return after the deadline for filing the tax return, unless the taxpayer corrects it.
The declaration can be made by submitting form NYK „DECLARATION Exemption for non-resident private individual from the personal income tax return”. The declaration can be submitted electronically or in paper form to the National Tax and Customs Administration (NTCA).
[1] Pursuant to Section 12/C (5) of Act CXVII of 1995 on Personal Income Tax