Account numbers of tax types and customs activities
1. Tax liabilities (types of taxes):
1.a) Accounts for ad-valorem tax types
Tax type
code
404
No.
Designation
1.
NAV tax revenue account for corporate
tax
NAV tax collection account for personal
income tax obligations of private
individuals, small-scale agricultural
producers, private entrepreneurs and
payers
NAV tax revenue account for value added
tax
NAV tax revenue account for simplified
entrepreneurial tax
NAV tax collection account for
rehabilitation contributions
NAV tax collection account for revenues
owed to the Health Insurance Fund by
private individuals, small-scale
agricultural producers, private
entrepreneurs and payers
NAV tax collection account for revenues
owed to the Pension Insurance Fund by
private individuals, small-scale
agricultural producers, private
entrepreneurs and payers
NAV tax revenue account for late
payment penalty
NAV tax revenue account for employer
contributions
NAV tax revenue account for employee
contributions
NAV tax revenue account for gambling
tax
NAV tax collection account for
employer’s sick pay contribution
NAV tax collection account for
health care contribution by private
individuals, small-scale agricultural
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
IBAN code allocated to the
relevant budgetary account
HU57-10032000-01076019-00000000
Tax type
code
101
HU16-10032000-06056353-00000000
103
HU68-10032000-01076868-00000000
104
HU91-10032000-01076033-00000000
115
HU49-10032000-06056281-00000000
119
HU89-10032000-06056229-00000000
124
HU09-10032000-06056236-00000000
125
HU75-10032000-01076985-00000000
138
HU12-10032000-06056009-00000000
144
HU29-10032000-06056016-00000000
145
HU92-10032000-01076992-00000000
146
HU26-10032000-06056243-00000000
149
HU20-10032000-06056212-00000000
152
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
producers, private entrepreneurs and
payers
NAV revenue account for national cultural
contribution
NAV tax collection account for vocational
training contribution
NAV tax revenue account for innovation
contribution
NAV tax collection account for
entrepreneurial contribution
NAV tax collection account for STARTcard preferential contribution
NAV tax collection account for early
retirement insurance contribution
NAV tax collection account for health
insurance and labour market contributions
by private individuals, small-scale
agricultural producers, private
entrepreneurs and payers
NAV tax collection account for the
simplified contribution to public revenues
(EKHO) due from payers
NAV tax collection account for the
simplified contribution to public revenues
(EKHO) due from private individuals
NAV tax collection account of the 11.1%
simplified contribution to public revenues
(EKHO) withheld from members of
private pension funds
NAV tax collection account for simplified
contribution to public revenues (EKHO)
to be paid by pensioners and individuals
exceeding the upper limit of contributions
NAV tax collection account simplified
contribution to public revenues (EKHO)
surtax
NAV tax collection account for the 15%
simplified contribution to public revenues
(EKHO) withheld from members of
private pension funds
NAV tax collection account for simplified
contribution to public revenues (EKHO)
withheld from the income
of individuals having an insured status in
an EEA country
NAV tax revenue account for insurance
tax
NAV tax revenue account for
contributions from credit institutions
HU35-10032000-06056047-00000000
172
HU69-10032000-06056061-00000000
182
HU10-10032000-06056322-00000000
184
HU79-10032000-06056339-00000000
185
HU96-10032000-06056346-00000000
186
HU97-10032000-06056432-00000000
187
HU39-10032000-06057749-00000000
188
HU33-10032000-06056360-00000000
190
HU05-10032000-06056377-00000000
191
HU22-10032000-06056384-00000000
192
HU39-10032000-06056391-00000000
193
HU91-10032000-06056401-00000000
194
HU03-10032000-06057660-00000000
195
HU80-10032000-06056425-00000000
197
HU21-10032000-01076318-00000000
200
HU64-10032000-01076136-00000000
202
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
NAV tax revenue account for other
payment obligations
NAV tax revenue account for average tax
NAV tax revenue account for tax
penalties, default penalties and selfassessment payments
NAV tax collection account for accident
tax
NAV tax revenue account for the payment
of duties related to tax procedures
NAV account for duties on acquiring
motor vehicle property
NAV account for the collection of fees on
operating television sets
NAV account for the collection of income
tax on energy service providers
NAV tax collection account for pharmacy
solidarity fee in force from 2010
HU60-10032000-01076277-00000000
211
HU10-10032000-01070037-00000000
HU49-10032000-01076301-00000000
214
215
HU98-10032000-06055936-00000000
218
HU97-10032000-01076064-00000000
221
HU89-10032000-06057684-00000000
222
HU63-10032000-06056418-00000000
227
HU98-10032000-01076150-00000000
232
HU79-10032000-06057794-00000000
234
NAV tax collection account for public
HU73-10032000-06057763-00000000
payments arising from simplified
employment
NAV tax revenue account for tax on
HU70-10032000-01076167-00000000
company cars.
NAV tax collection account for tax on
HU43-10032000-06057608-00000000
subsidized medicines distributed in
pharmacies by pharmaceutical distributors
NAV tax collection account for tax on
HU60-10032000-06057615-00000000
subsidized medicines sold to
pharmaceutical wholesalers and
pharmacies
NAV tax collection account for pharmacy
HU77-10032000-06057622-00000000
solidarity fees
NAV tax collection account for payments
HU49-10032000-06057639-00000000
regarding presentations on pharmaceutical
products
NAV tax collection account for payments
HU66-10032000-06057646-00000000
regarding presentations on therapeutic
equipment
NAV tax collection account for payments
HU83-10032000-06057653-00000000
due for balancing tiered risk arising from
excess subsidy provision on medicines
NAV tax collection account for social
HU12-10032000-06055912-00000000
contribution tax
NAV tax collection account for cultural
HU81-10032000-06055929-00000000
tax
NAV tax collection account for HU51-10032000-06057811-00000000
239
241
243
244
245
246
247
248
258
259
283
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
supplementary
payments
regarding
subsidized medicines distributed in
pharmacies by pharmaceutical distributors
NAV tax revenue account for specific
taxes of small taxpayer businesses
NAV tax revenue account for tax by small
businesses
NAV tax collection account for personal
income tax, tax deducted from private
individuals, and tax advance payments
NAV tax collection account for
contributions due to the Pension Insurance
Fund and deducted from private
individuals
NAV tax collection account for health
insurance and labour market contributions
deducted from private individuals
NAV tax collection account for fire
protection contributions
NAV tax collection account public utility
lines tax
NAV account for health care contribution
by tobacco industry businesses for year
2015
NAV account for advertising tax
NAV tax revenue account for repayment
of housing subsidy drawn without
eligibility and the related surcharges
NAV tax collection account for
contributions of individuals employed in
compulsory insured status at foreign
corporations
NAV tax revenue account for surtax on
particular incomes of private individuals
from the termination of employment status
NAV account for fees of electronic court
procedures
NAV account for surtax of distributor and
investment funds
NAV tax revenue account for duties on
financial transactions
NAV tax revenue account for the surtax of
credit institutions for the business or tax
year beginning in 2011
NAV tax revenue account for surtax of
financial institutions
NAV
tax
revenue
account
for
HU27-10032000-01076349-00000000
288
HU44-10032000-01076356-00000000
289
HU35-10032000-06055950-00000000
290
HU24-10032000-06055974-00000000
291
HU41-10032000-06055981-00000000
293
HU38-10032000-01076325-00000000
295
HU61-10032000-01076363-00000000
296
HU32100320000605627400000000
297
HU52100320000107908100000000
300
HU38-10032000-01070020-00000000
301
HU86-10032000-06056456-00000000
303
HU65-10032000-01076222-00000000
305
HU44100320000107005100000000
312
HU94100320000107629100000000
313
HU55-10032000-01076332-00000000
314
HU77-10032000-01076284-00000000
315
HU37-10032000-01076239-00000000
316
HU11-10032000-01076040-00000000
339
68.
69.
70.
71.
72.
72.
73.
74.
75.
76.
environmental load fee
NAV tax revenue account for the surtax of
retail trade
NAV tax revenue account for the surtax of
telecommunication
NAV tax revenue account for the surtax of
energy service providers
NAV tax revenue account for
telecommunication tax
NAV security deposit account for issuing
EKAER (Electronic Trade and Transport
Control System) numbers
NAV account for EKAER (Electronic
Trade and Transport Control System)
default penalties imposed for products of
unverified origin
NAV revenue account for duties
NAV collection account for customs
duties
NAV account for repaying subsidies
unduly received in connection with waste
management
NAV collection account for foreign
motor-vehicle tax
NAV collection account for registration
tax fines, interest and compensation
NAV collection account for tax fines on
vehicles with foreign plate number
NAV collection account for collection of
customs duties from public
NAV environmental protection product
fee
NAV collection account for charges for
delay on payment of fees for customs
activities
NAV collection account for sales revenue
NAV public health product tax
NAV product fee paid by organisations
NAV collection account for fuels excise
HU54-10032000-01076246-00000000
342
HU71-10032000-01076253-00000000
343
HU88-10032000-01076260-00000000
344
HU11-10032000-01077010-00000000
345
HU90-10032000-01601202-00000000
404
HU24-100320000103748500000000
415
HU27-10032000-01070044-00000000
HU65-10032000-01037519-00000000
521
901
HU50-10032000-01037296-00000000
909
HU38-10032000-01037234-00000000
911
HU75-10032000-01037409-00000000
915
HU92-10032000-01037416-00000000
916
HU87-10032000-01036501-00000000
918
HU18-10032000-01037454-00000000
920
HU98-10032000-01037447-00000000
921
HU50-10032000-01036714-00000000
HU91-10032000-01077003-00000000
HU98-10032000-01850695-00000000
922
923
924
HU05-10032000-01037306-00000000
941
HU22-10032000-01037313-00000000
942
HU11-10032000-01037337-00000000
943
duty
NAV collection account for excise duty
of other products
NAV collection account for fines, interest
and self-control compensation in
connection with customs activities
NAV collection account for distillation
HU39-10032000-01037320-00000000
944
HU36-10032000-01501401-00000000
945
HU28-10032000-01037344-00000000
946
HU45-10032000-01037351-00000000
947
HU34-10032000-01037375-00000000
HU51-10032000-01037382-00000000
950
951
HU35-10032000-01037461-00000000
953
HU14-10032000-01501449-00000000
954
HU07-10032000-01037478-00000000
955
tax
NAV deposits clearance account for
excise duty
NAV collection account for tobacco
products excise duty
NAV collection account for tobacco
products VAT income account
77.
NAV energy tax
NAV customs collection account for
energy tax on imported products
NAV collection account for metal trade
fine
NAV deposits clearance account for
metal trade
NAV collection account for fines related
to the retail sale of tobacco products
NAV account for public administrative
fines
NAV account for cash control fines
NAV account for anti-money laundering
fines
NAV account for fines imposed in
accelerated excise procedures
NAV deposit account for alcohol
production duty
NAV customs collection account for
customs and tax fine, interest
957
958
959
960
961
HU55-10032000-01037241-00000000
999
1. b) Accounts for and tax types of SPECIFIC tax liabilities
No.
Designation
IBAN code allocated to the
relevant budgetary account
Tax type
code
1.
NAV collection account for VAT of
import product
HU32-10032000-01037203-00000000
902
2.
NAV execution account for collection of
community customs duties
HU57-10032000-01820203-00000000
910
3.
NAV deposit account for customs duty
HU08-10032000-01501418-00000000
912
4.
NAV collection account for registration
tax
5.
NAV account for import excise and
energy duty
HU2310032000-01037399-00000000
914
956
2.: Subsidy type taxes
No.
Designation
IBAN code allocated to the
relevant budgetary account
Tax type
code
fare
HU93100320000190507000000000
151
2. NAV account for payable state guarantee
redemption
HU76100320000190700300000000
168
3. NAV account for payable agricultural
guarantee redemption
HU93100320000190701000000000
169
4. NAV account for the operational subsidy of
corporations operating pharmacies of general
circulation.
HU59100320000185073600000000
347
5. NAV pay account for payable individual
subsidies
HU42100320000190504900000000
352
6. NAV account for social contribution tax
easement reimbursements
HU91100320000185057800000000
354
7. NAV pay account for other business
organization subsidies
HU43100320000190513500000000
356
8. NAV account for the operational subsidy of
corporations operating pharmacies of general
circulation as of 2010
HU76100320000185074300000000
358
9. NAV pay account for payable normative
subsidies
HU18100320000190541000000000
369
10. NAV account for agricultural production
subsidies
HU44100320000190560900000000
393
11. NAV account for agricultural financing
subsidies
HU61100320000190561600000000
394
12. NAV account for subsidizing the purchase or
lease of new agricultural machinery
HU98100320000185612700000000
396
1. NAV account for payable
compensation disbursement
travel
3. Accounts and tax types not present on current accounts
No.
Designation
IBAN code allocated to the
relevant budgetary account
Tax type
code
1.
NAV tax revenue account for the payments
after entrepreneurial operations of the budget
entities of local governments
HU46100320000107905000000000
173
2.
NAV tax revenue account for fees upon the
establishment of the arm’s length price
HU81100320000107614300000000
206
3.
NAV tax revenue account for management
service fees
HU35100320000107907400000000
219
4.
NAV tax revenue for fees and penalties
related to gambling organizers
HU47100320000107612900000000
230
5.
NAV a tax revenue account for household
helpers registration fee
HU48100320000107621500000000
302
6.
NAV account for administrative service fees
related to the notification of food and
beverages automatic vendor machines
HU24100320000107909800000000
309