I am registering as a Hungarian sole trader (egyéni vállalkozó).
6 tasks in suggested order
1. Select the scope of activities and check the requirements regarding qualifications, permits, notifications, and business premises.
Before registration and the commencement of the activity.
The official activity/permit registry and the sectoral authority.
Description of the activity, qualifications, registered office/business premises, and necessary approvals.
Registration does not automatically cover all sectoral permits.
Official source: dap.gov.hu
2. Initiate the sole proprietorship via the official electronic service and verify the registered data.
Before commencing actual operations.
Sole proprietorship administration supported by Client Gateway+ (Ügyfélkapu+) / DÁP.
Personal identification, registered office, business premises, activities, and start date.
After successful notification, further tax, chamber, and licensing obligations may remain.
Official source: dap.gov.hu
3. Select the applicable tax regime, submit the required data to the Tax Authority (NAV), and assess the VAT status.
At the time of startup, before the deadline for the specific tax election expires.
NAV electronic interfaces; consult an accountant or tax advisor for complex choices.
Data on projected revenue, client base, costs, other employment relationships, and foreign transactions.
Conditions and thresholds for tax regimes may change; always apply the rules in effect on the start date.
Official source: nav.gov.hu
4. Clarify insurance status and contribution payment obligations, especially if concurrent with other employment, studies, or retirement.
From the start of the sole proprietorship and upon any change in status.
NAV/NEAK and your own accounting system.
Proof of other employment status, Social Security ID (TAJ), tax ID, and business details.
Contribution requirements differ for primary vs. secondary employment status; the registry does not calculate every specific individual obligation.
Official source: nav.gov.hu
5. Obtain sector-specific operating licenses, submit official notifications, and register with the relevant chamber if required.
Before commencing activities subject to licensing.
The relevant professional authority, local government, or chamber.
Qualifications, premises documentation, and sector-specific attachments.
Sole proprietorship status alone does not authorize operations that require a license.
Official source: dap.gov.hu
6. Set up the invoicing and records required for your activity. If the Online Invoice reporting rules apply to you, make sure you comply with them correctly.
Before starting the activity or before issuing the first invoice.
NAV and your chosen invoicing or record-keeping solution.
Tax regime, invoicing details and the specifics of the activity.
The exact record-keeping and reporting duties depend on the tax regime and the activity.
Official source: nav.gov.hu
