Tax document retention rules in Hungary

In Hungary, taxpayers often misunderstand the required duration for retaining tax documents. While many believe a five-year rule applies from the date of filing, the legal statute of limitations actually begins from the last day of the calendar year in which the return was submitted. This effectively means documents must be kept for nearly six years to cover the full period during which the National Tax and Customs Administration (NAV) can conduct retroactive audits.

Furthermore, accepting a pre-prepared tax draft from NAV does not exempt individuals from the responsibility of keeping supporting documentation. Specifically, medical records and certificates used to claim tax benefits—such as family, marriage, or serious illness allowances—must be retained by the taxpayer, as NAV does not maintain an authentic archive of these specific proofs.

For long-term financial security, it is advised to keep employer certificates and payslips until reaching retirement age. These documents are essential for resolving potential disputes regarding service time or income records during the pension determination process, especially if a company has ceased operations or a person has changed jobs.