Index – Economy – An important tax deadline is approaching, and it would be nice to pay attention to that

Entrepreneurs who chose to charge a flat tax starting January 1 of this year must submit a tax return and contributions to the IRS by April 12.

the hvg. hu He drew attention to the fact that in the case of flat taxes — which were usually chosen by former tax collectors — returns had to be filed only quarterly this year, and the first deadline for that was approaching.

On the tax return, the social contribution tax and contribution obligations must be shown in a monthly breakdown. The tax return can be submitted in an online form-filled application (ONYA), with full data content or in a simplified form (the simplified return is available on ONYA from April 1, 2023). It can also be submitted in the General Form Filling Framework (ÁNYK) program on Data Sheet No. 2358.

A simplified tax return can be filed by a self-employed person with non-additional activity who pays flat rate tax during the reporting period (in the given quarter):

  • has not terminated/discontinued its entrepreneurial activity,
  • The nature of his work has not changed.
  • And you have not yet submitted a 2358 return for the specified period.

If the individual entrepreneur terminates or suspends activity or applies for an old-age pension, within 30 days after the suspension, termination or application is submitted, complete data return number 2358 must be submitted to NAV at ONYA or ÁNYK.

In 2022, self-employed individuals with flat rate tax were still required to file a return each month. The government has relaxed the rules and conditions for the flat tax after the kata, that is, the itemized tax on low-tax companies, which was abolished last summer.