In view of the emergency declared in connection with the spread of the coronavirus, if taxpayers are unable to meet their payment obligations due to the economic consequences of the epidemic or the emergency, they may apply for a payment discount (deferral, installment, reduction) to NAV.
For taxpayers (individuals and businesses) who invoke the economic difficulty caused by the coronavirus as the reason for the payment difficulty in their application for payment, these circumstances must be taken into account to a greater extent within the legal framework. The application can only be submitted electronically by the taxpayer who is obliged to communicate electronically, the taxpayer who is not obliged to do so electronically or on paper.
It is advisable to submit the paper application on a form provided by NAV. The forms can be found on the NAV website (www.nav.gov.hu) in the “Downloads” → “Data sheets, certificates, power of attorney samples” → “Data sheets for processing applications for payment facilitation and / or reduction” menu item.
The condition of electronic administration is that the taxpayer has a KÜNY storage place (Customer Gate) or a company gate. The electronic application (form FAM01 in the case of an individual) is available at www.nav.gov.hu “Downloads” → “Form filling programs”. Detailed information on the conditions and procedure for applying for a payment discount can be found in the prospectuses published on the NAV website under “Emergency Assistance (Covid-19)”. (NAV)