Ideally, the matching will result in that the tax account data matches the taxpayer's own records. However, it is advisable to settle your debt immediately, thus avoiding additional late payment surcharges and possible enforcement.

The outstanding debt can be settled by payment or transfer between tax accounts.

The method of payment basically depends on whether a person is obliged to open a payment account (mainly legal persons, self-employed persons liable to pay VAT) or not (natural persons).

Payment 

  • Who are required to open a payment account can make the payment by bank transfer. 
  • Who are not required to open a payment account can pay by cheque or by bank transfer from a retail current account.
  • The debt can be paid by bank transfer through the Taxpayer Portal (EFER House Banking service) and by credit card (VPOS) for certain tax types.
  • Tax arrears can also be settled in person at the NTCA customer services via a POS terminal.

The tax number or tax identification number must always be entered in the "Communication" field.

More detailed information on bank card payments and payment methods is available on the website of NTCA in information booklet entitled "How to pay the NTCA?".

Cheques can be applied for

  • on the NTCA Infoline, under menu item 3 – from within Hungary, call 1819, from abroad, call +36 (1) 461-1819
  • in the Online Form Filling Application (ONYA) with the application named CSEKK, by clicking on the new form/notification button, from the applications menu, which can be submitted
    • online with electronic identification, or 
    • printed without electronic identification, on paper, to the competent NTCA Directorate, or
    • in person at the customer service offices of NTCA.

Transfer between tax accounts

If you have an overpayment according to your own records, you can transfer it to the tax type for which you have a debt. The transfer can be requested using the form entitled "Application for the allocation and refund of overpaid amounts appearing on the tax account" (ATVUT17), which can be most easily accessed from the Taxpayer Portal by querying your tax account.

The form is available at ONYA New form > Applications > Application for the allocation and refund of overpaid amounts appearing on the tax account (ATVUT17). The latter link leads to a Hungarian language page. 

The transfer between accounts can be requested by telephone, via the NTCA Infoline, or in person at the customer service offices of the NTCA.

Detailed information on transfers between accounts can be found in the Application for the allocation and refund of overpaid amounts appearing on the tax account and the guide for completing tax returns.

The NTCA Infoline

  • The line is available from Hungary on 1819, or
  • from abroad on +36 (1) 461-1819.

The service is available on weekdays, Monday to Thursday from 8.30am to 4pm, and on Fridays from 8.30am to 1.30pm. A customer identification number is required for dealing with individual tax matters. This can be requested on form named TEL, most easily in ONYA.

When making a transfer between tax accounts, please note the following:

  • Only a real overpayment can be requested to be transferred between accounts. There are many reasons why an overpayment may only be "apparent", for example when the payment already appears in the tax account but the tax return is not yet filed because it is being corrected. An apparent overpayment may also be caused by the payment of a tax advance amidst the year and a later filing of a tax return (for example, if personal income tax is due on the rental of real estate).
  • Attention should also be paid to the limitation period for overpayments. As a general rule, this will occur after 5 years from the last day of the calendar year in which the right to claim arose. For example, the year in which someone paid more than the required amount or has a refundable tax on their personal income tax return and has not claimed a refund or a transfer between accounts. If the overpayment has already lapsed, its transfer can only be requested for the debt existing on the day following the expiration.