The NTCA makes decisions on the tax liability and on matters of relevance to the taxpayer’s rights and obligations.[1]
The NTCA sent decisions on the motor vehicle tax to taxpayers in 2021. As long as the motor vehicle tax specified in such decisions remains unchanged, the NTCA only sends notifications on the annual motor vehicle tax but not new decisions.
[1] Section 72 of Act CLI of 2017 on Tax Administration and the Regulation of Tax Administration (Tax Administration Act).
If the taxpayer has a representative, the tax authority’s documents, including the motor vehicle tax decision, have to be delivered to their representative.[1]
If someone has given his/her accountant a permanent power of attorney covering all his/her tax affairs and has not restricted the matters his/her representative can act on, NTCA will send the decision to his/her representative acting with permanent full authorisation.
If you do not wish your accountant to act for you for example in regard to your motor vehicle tax affairs, you might consider submitting the UJEGYKE data form in which you should select not the authorisation TAX MATTERS (except excise) [ADÓÜGYEK (kivéve jövedék), but specifically the ones in which your accountant is actually authorised to act. The modification will be taken into account by the NTCA in relation to your affairs after the receipt of the new data form.
If you are an authorised accountant and do not, or not represent your client, or you represent them only in specific taxation affairs, not including, for instance, the motor vehicle tax, you are kindly asked to consult your client and file another notification specifying only the matters you will actually take care of. The termination of representation shall also be notified using the UJEGYKE form.
[1] Section 79 (1) of Act CLI of 2017 on the Tax Administration Rules.
If you have notified your mailing (postal) address to the NTCA, you will receive decisions/notification letters on paper at that address.
If you have not registered a postal address with the NTCA, and you have notified a place of stay to the district office, that will be the address (your place of stay) where you will receive your letter from NTCA.
If no mailing address or place of stay is notified, the NTCA will deliver decisions/notification letters to your permanent address of residence.
The motor vehicle tax must be transferred to the NTCA domestic motor vehicle tax revenue account No. 10032000-01079160, of the No. 410 Tax Type.
The easiest way to do this is on the motor vehicle tax tile in the NTCA-Mobile application or via the link in the document. When making the bank transfer the tax number or the tax ID has to be entered in the comment field of the transfer order. Without these the NTCA cannot link the amount paid to the payer, or can only do so with a delay.
A natural person taxpayer not obliged to open a payment account, may pay
- in the Motor Vehicle Tax menu item of the NTCA Mobile app (the app is free of charge and is available in the App Store and GooglePlay stores).
- online by credit card (VPOS) or by clicking on the link in the electronic decision letter via OTP Simple Pay,
- by transfer,
- by cheque,
- through the subsystem for electronic payments and settlements (EFER system), or
- at the customer service offices, with bank card.
Non-natural persons may pay
- by transfer,
- by cheque,
- through the subsystem for electronic payments and settlements (EFER system), or
- at the customer service offices, with bank card.
Those obliged to open payment accounts, such as VAT payer self-employed taxpayers or companies,
- may only make the payment by transfer from their domestic payment account, including transfer via the EFER system.
A natural person taxpayer who has not received, or has, but lost, the cheque can ask for another one in the following ways:
- On the NTCA Info Line (menu point 3)
The Info Line can be dialled as follows
- 1819 in Hungary,
- +36 (1) 461-1819 from abroad.
The info line of NTCA can be reached between 08:30 and 16:00 from Monday till Thursday and between 08:30 and 13:30 on Fridays.
Please select menu item (1) for general information and menu item (2) for case specific information and administration. For case specific information and assistance, you must have a customer identification number or a Partial Code for Telephone Identification (RKTA). If you do not have a customer identification number, you can request one using the so called TEL form, the easiest way to do this is to use the Online Form Filling Application (ONYA). Please note, if you wish to act not on your own business or to deal with a case on some else's behalf, you also need to submit the co called EGYKE form.
- In SMS sending the word “CSEKK” and the tax identification code to the telephone number 06303444304 in the following form (template): “CSEKK[space]9999999999"[1]. One taxpayer can request a cheque twice every calendar year.
- On the NTCA website under the menu item "Mailing", by selecting the subject motor vehicle tax cheque claim.
- On the form entitled CSEKK , which can be downloaded from the NTCA website and submitted electronically to the NTCA using the General Form Filling Framework (ÁNYK), or printed and submitted on paper to the competent NTCA office.
- On the form entitled "Application for the issue of a CSEKK" available on the NTCA website under the menu "Data forms, certificates, specimen authorisations", which shall be submitted on paper to the competent NTCA office.
- At the NTCA customer service units, in person.
The amount payable is not shown in the cheque you will receive from the NTCA. You can enquire about the amount of the motor vehicle tax as detailed in sections 9 and 10.
[1] For further information, please visit the NTCA website at Domestic Motor Vehicle Tax.
No. Cheques enclosed to decisions delivered by Magyar Posta Zrt. feature a 11-digit number for technical purposes. The first 10 digits are used for identification by the NTCA when payments are booked.
Repeated posting of the decision can be requested
- through the NTCA Info Line by selecting menu point 2* (from Hungary: +1819, from abroad: +36 (1) 461-1819),
- in writing, using a paper-based form,
- using e-Papír at https://epapir.gov.hu/ (theme group: exercise of right to view document/make copy, case type: Request for viewing document/for making copy (with the exception of petty offence and criminal case), and
- its repeated issue/posting can be asked in person at the NTCA customer service units where the decision can also be viewed in person.
* General information as well as the possibility to make arrangements requiring taxpayer identification is also available on the NTCA Info Line. For the latter, you need to have a customer identification number or Partial Code Phone Identification (RKTA) to use the system. If you do not have a customer identification number, you may request it on the form TEL that shall be lodged to the NTCA in person or through KÜNY. Please note that if you do not wish to use the ÜCC for your own purposes, you will need to submit an EGYKE data sheet.
The tax account balance can be queried on the Taxpayer Portal of NTCA at the link Adószámla (tax account). The amount of the motor vehicle tax can be checked at tax type No. 410. For detailed queries use the Tételes (detailed), or the Lista (list) type tax account query function.
The motor vehicle tax is payable in two equal instalments by 15 March (as it is a public holiday, effectively until 16 March) and 15 September.
If you receive the decision on the motor vehicle tax after the above dates, you must pay the tax within 15 days after the date on which the decision becomes definitive, i.e. the expiry of the time limit for lodging an appeal. (An appeal against a decision may be lodged within 15 days of its receipt.)
It is important to note that if you receive a notification letter, not a decision, the payment deadline is 15 March and 15 September, regardless of the date of receipt.
The NTCA sends decisions on the motor vehicle tax continuously regarding motor vehicles purchased as new or as used but put back into service during the year.
The motor vehicle tax is payable within 15 days after the date on which the decision becomes definitive, i.e. the date of the expiry of the time limit for lodging an appeal. (An appeal against a decision may be lodged within 15 days of its receipt.)
If you purchased a used motor vehicle during the year, you will only have to pay the motor vehicle tax from the next year. This is because, as a general rule, the tax is paid by the person who is recorded in the vehicle registry on the first day of the year as vehicle keeper or in the absence of such person, as owner.
If, however, the used motor vehicle you purchased had been withdrawn from service and it is put back into service under your name, the motor vehicle tax is payable within 15 days of the day on which the decision prescribing the amount of tax payable becomes definitive. (An appeal against a decision may be lodged within 15 days of its receipt.)
No. The change in ownership must be notified to the transport administration authority, i.e. at the government window or document office.
Yes, because the year’s tax is paid by the person who is recorded in the vehicle registry on the first day of the year as vehicle keeper or in the absence of such person, as owner.
If, however, the vehicle is withdrawn from service, the tax must only be paid on a time-proportional basis.