Changes in Reporting Submission Method
Starting January 1, 2026, civil organizations in Hungary must submit their annual reports exclusively using iFORM forms. The previously used ÁNYK program is no longer accepted for report submissions. These iFORM forms are accessible via the Hungarian government portals magyarorszag.hu or mo.hu through the “Personalized Administration Interface” (SZÜF) under the sections “Court” / “Civil Reports,” complete with filling instructions. Reports can be submitted any time before the official deadline at the end of May.
Importance for Civil Organizations and Business Owners
The method and format of report submission significantly impact how civil organizations, including associations and foundations, comply with legal requirements. Knowing these changes is crucial to avoid fines ranging from 10,000 to 900,000 HUF or more serious consequences like losing public benefit status.
Report Format Based on Organizational Size
The required report format depends on the civil organization’s legal status and financial size, determined by metrics such as annual revenue, balance sheet total, and average number of employees over the past two years. The governing rules are set by multiple regulations, including Government Decree 476/2016, the Accounting Act, the Civil Act (2011 CLXXV), and Government Decree 350/2011.
Report Types:
- Simplified Report (PK-1141): Intended for non-public benefit organizations with annual revenues below 50 million HUF in the previous two years; uses single-entry bookkeeping including simplified balance sheet and profit and loss statement.
- Simplified Annual Report: Mandatory for public foundations, public benefit organizations, and any civil organization exceeding 50 million HUF in annual revenues in the last two years.
- Annual Report: Required if two out of three key financial indicators exceed specified thresholds in two consecutive years, including balance sheet total (2 billion HUF), annual revenues (4 billion HUF), or average employees (50 people).
Obligatory Public Benefit Supplement and Audit Requirements
Every civil organization must prepare and publish a public benefit supplement alongside their report, regardless of public benefit status. If the report is unaudited, all appendices must state: “The published data have not been validated by audit.”
Audit obligations have been updated from 2020 to include combined revenue from both business and primary activities. Specifically, audit is compulsory if the average annual revenue over the previous two years exceeds 300 million HUF. Auditor selection must be made when adopting the prior year’s report, and auditors must be registered with the Hungarian Chamber of Auditors.
Submission Procedures
Reports and their supplements can be submitted:
- Electronically with personal identification via Ügyfélkapu, DÁP, or Cégkapu portals.
- By postal mail to 1363 Budapest, Pf. 24.
- In person at the National Court Office’s Customer Service at 1055 Budapest, Szalay u. 16.
Organizations required to submit electronically—such as public benefit organizations, federations, or those with 50 million HUF assets—must use electronic submission only. Postal submissions must be original, dated, specify the reporting period, and signed by an authorized representative. If a receipt is needed, a cover letter requesting certification must accompany the submission. Certification can be requested later by email or in person.
Additionally, if the organization maintains a website, reports and supplements must be posted there for at least three years. The National Court Office publishes reports free of charge in the Civil Organizations Register on its official website.
Penalties and Compliance
Failure to prepare, submit, or publish the accounting report within one year can lead to penalties ranging from 10,000 to 900,000 HUF and an obligation to rectify the violation. Public benefit status may be revoked if reporting obligations are not met by the deadline or if submissions lack required content.
Special Provisions and Past Due Reports
If a civil organization must prepare interim reports in 2026 due to reasons such as termination, they must use the 2026 forms. Delayed submissions from prior years can still be submitted but only via the iFORM format for publication purposes.
Summary
Business owners and leaders of civil organizations must adapt to a new exclusive reporting platform (iFORM) starting January 1, 2026, understand varying report types based on size and status, fulfill audit requirements if revenue thresholds are met, and submit reports timely to avoid sanctions and maintain public benefit status. Early preparation is advised to ensure smooth compliance.