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Hungary

Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements

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

Hungary

Europe OECD Member  Draft Legislation Published

new account self-certification collection start on

1 January 2026

first reportable year

2026

FIRST filing DEADLINE

31 March 2027

REGISTRATION DEADLINE

Initially, within 45 days of entry into force of act (i.e. by 15 February 2026). For all new RCASPs after this date, within 15 days of becoming RCASP. 

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

No

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.  

Official Sources

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

 

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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.