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Hungary

Explore Hungary's Crypto-Asset Reporting Framework details, which outline important reporting requirements, due diligence deadlines, and penalties for non-compliance, effective from January 2026.

Based on OECD guidance and country-level implementation. Last updated April 2026.

 Hungary

Europe OECD Member Fully Adopted and Final Rules

new account self-certification collection start on

1 January 2026

first reportable year

2026

FIRST filing DEADLINE

31 March 2027

REGISTRATION DEADLINE

15 February 2026

Jurisdiction Overview

Reporting Scope

Reportable Customer Population

Domestic Resident

Non-Resident

Due Diligence Standards

Self-Cert Collection - New Accounts

Must be obtained upon establishing the relationship

Self-Cert Collection - Pre-existing Accounts

Must be collected by 1 January 2027

Record Retention Period

10 years

Local Information Collection and Reporting Requirements

Subject to reasonableness standard (cross check with AML/KYC) and TIN format verification.

Penalty Framework

Default fine of up to 2 million HUF (EUR 5 000) per failure to comply with registration, reporting, notifiscation or record keeping obligations.

Deregistration of crypto-asset operator due to repeated noncompliance (i.e. 90 days after the second unsuccessful reminder).

Official Sources

🔗 CARF/DAC8 Website: New obligations for crypto asset providers
🔗 Legislative Package: Bill T/12802

 

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Service providers who are likely in scope of the CARF reporting requirements are invited to get in touch with Taxbit for further information.
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.