What are the necessary documents?
In Hungary the National Tax Office issues the Hungarian VAT number for the companies, in case they need it. To submit the application form the officer will ask for several official document about the company. These are the following:
Certificate of Incorporation
This document is usually issued by company court of the company’s domestic country. There are countries where this document is called Certificate of Incumbency. In some countries there is no possibility to obtain such a document, because the records are kept only digitally. In these cases a notary prove is needed, which contains all relevant information that the paper document would have contain. In all cases the document can’t be older than 90 days.
What kind of information does the certificate of Incorporation (Incumbency) must contain?
- Company name
- Company’s legal address
- Company registration number
- Company tax number in his origin country
- Representative of the company. In case there are more than one company leader, who can act on behalf of the company then it is very important to indicate whether the leaders can represent the company individually or mutual signatures are needed
Specimen signature
This document contains the official signature form of the company leader. In case of mutual signatures the tax office will need both of the managers’ signatures. In case of countries where this document is not applicable a notary proof about the signature is enough.
Certificate of Residency
This document is not always required but our office faced sometimes that the Hungarian tax officer asked for it. This is issued by the domestic tax office and this document states that the company is a resident of another country than Hungary. Beside this it contains normal company data.
Passport or Identification Card copy
In case of mutual signatures the tax office requires both leaders’ personal documents.
Official application for the tax number
We have a fixed form issued by the Central Tax Office that has to be filled out. This document contains the company data, the requested date for starting the activity, the type of the activity and some declarations referring to the VAT selection.
Power of Attorney for tax application
The company manager has to authorise one of our colleagues to submit the application form to the tax office. It is better to do personally, as in case of any problems with the document we can react immediately.
Power of Attorney for tax report submitting
In Hungary the communication with the authorities is done mainly digitally. The Central Tax Office accepts only digitally sent reports and returns, and all the notifications, confirmations and other documents are sent this way too. To be able to get access to our clients’ tax files. We have to fill, and submit one paper document. When this document is signed we can start to communicate with the tax office digitally and we can see the tax statements of our clients. More and more authorities like local tax departments, statistical offices communicate only digitally too.
