Debrecen4U February 3, 2026

Tax Documents Needed for the Income Tax Return Are Arriving

Early February is important because this is when private individuals receive the employer certificates required for the personal income tax (PIT) return. It is important to note that these do not need to be submitted to NAV, but must be kept for five years, the National Tax and Customs Administration (NAV) emphasized on Monday.

Employers were required to provide the so-called 25M30 consolidated certificate on payments and benefits from the previous year by February 2, on the basis of which the PIT draft return can be checked or the return can be prepared. By February 16, 2026, the fund certificates related to contributions to voluntary pension funds, pension savings schemes, and pension insurance will also arrive. Although these already appear automatically in the draft returns, everyone can check these items based on the data.

The statement also notes that not only private individuals but NAV itself is waiting for some data from the previous year. For the first time, employers were required to provide annual data to NAV by February 2 on housing support granted to employees under the age of 35. This is done via the data service called KLAKTAM, which is available in the Online Form Filling Application (ONYA) and, this year as well, in the General Form Filling Framework Program (ÁNYK).

General practitioners and specialist doctors also had to provide electronic data to NAV by February 2 on certificates issued in 2025 that entitle individuals to a personal tax allowance. The K51 form required for this data submission can be completed most easily in ONYA, but it can also be submitted via ÁNYK, exclusively electronically.

NAV reminds taxpayers that, for private individuals, sole proprietors, agricultural smallholders, and private individuals liable to pay VAT, the easiest way to file a PIT return remains via the eSZJA portal, as the draft return prepared by NAV can be checked, supplemented, and finalized there in just a few minutes, and a practical question-and-answer mode also helps with completion.

The draft returns will be available from March 15, 2026, with Ügyfélkapu+ or DÁP identification. All important information about the 2026 PIT return period can be found on NAV’s website.

Source and photo credit: dehir.hu