I am suspending or terminating my Hungarian sole-trader activity (egyéni vállalkozás).
5 tasks in suggested order
1. Decide whether to suspend the sole-trader activity or close it permanently. As a general rule, suspension must last at least 1 month and no more than 3 years.
Before submitting the notification.
NAV guidance and the Vállalkozói Ügysegéd service.
The planned start date and whether you intend to resume the activity later.
Suspension can start no earlier than the day after the notification, and a successfully notified start date cannot be changed afterwards.
Official source: nav.gov.hu
2. Report the suspension or termination through NAV’s Vállalkozói Ügysegéd according to the applicable procedure and check the registration confirmation.
Before the intended change; for suspension, the start date cannot be earlier than the day after notification.
NAV Vállalkozói Ügysegéd; termination may also be available through certain other NAV channels.
KAÜ electronic identification and business details.
Suspension must be notified electronically; NAV provides several possible channels for termination.
Official source: nav.gov.hu
3. During suspension, continue to meet any remaining filing and payment obligations. On termination, separately check the tax steps required to close the activity.
During the period of suspension or termination.
NAV.
Tax account, filing calendar and accounting records for the business.
Suspension does not in itself always require an immediate special tax return; the exact obligation depends on the tax type and period.
Official source: nav.gov.hu
4. Settle your insurance/contribution payment status, as well as sectoral licenses and notifications to the chamber of commerce and local municipality.
Effective from the date of suspension or termination.
NAV (Tax Authority), NEAK (Health Insurance Fund), the chamber of commerce, and the licensing authority.
Confirmation of the change and identifiers for the respective registries.
You may need to secure a separate basis for health insurance coverage after the business ceases operations.
Official source: nav.gov.hu
5. Review business-related bank, lease, insurance, utility and service contracts, and terminate or amend only those where your own contract makes this necessary.
Before and after suspension or termination.
With the relevant service providers and contractual partners.
A list of business contracts and their termination terms.
This is a practical Lili tip, not a uniform statutory obligation; contractual consequences differ by provider.
