Debrecen4U May 26, 2026

Deadline Approaching for Local Business Tax Returns

The Tax Department of the Mayor’s Office of Debrecen is reminding business owners that the submission deadline for local business tax returns, as well as the advance payment deadline related to flat-rate taxation for taxpayers classified as small businesses, expires on Monday, 1 June 2026.

With the same deadline, taxpayers may settle without late-payment penalties the difference between the actual tax declared for 2025 and the tax advance already financially settled, as well as the 2026 tax advance for small businesses paying tax on a flat-rate basis.

Business owners may submit their tax returns exclusively electronically using the 25HIPAK form issued by the National Tax and Customs Administration of Hungary (NAV), which is available here.

From this year onwards, taxpayers also have the option of fulfilling their filing obligations through the Online Form Filling Application (ONYA), which can be accessed here.

An exception to the mandatory electronic administration requirement applies to agricultural producers who do not operate as sole traders, as they may still submit their returns on paper. A return will be considered submitted on time if it is posted by midnight on Monday, sent electronically via the General Form Filling Program (ÁNYK) by that deadline, or submitted through the ONYA platform.

In addition, taxpayers are requested to check the local business tax bank account number before making any transfer or payment. The correct account is:

Debrecen City Council local business tax collection account
HUF 50435081-10039117-00000000

Taxpayers are encouraged to use the EFER system available through the E-Government Portal, where tax liabilities may be settled through transactions classified as bank card purchases. A detailed guide to using the system can be found here.

Source: debrecen.hu | Photo credit: Pixabay