HU_TIN (HU - Hungarian Tax Identifier)
DataModel:CDQ/Business Partner/Identifier/HU TIN
| Property | Value |
|---|---|
| A technical identifier, unique in a certain context. Technical key | HU_TIN
|
| The country a linked concept is active or generally relevant for. Country scope | HU (Hungary) |
| Language-specific name. Monolingual name | Tax Identifier (hu), Hungarian Tax Identifier (en) |
| Language-specific short name. Monolingual short name | HU - Hungarian Tax Identifier (en) |
| Informal and comprehensive human-readable definition of a concept. Description | For individuals Hungary issues TINs which are not indicated on official documents of identification. The paying agent has to indicate this number on the payment documents. The TIN for individuals in Hungarian is called: „adóazonosító jel”.
However individuals wishing to pursue business activities that incur entrepreneurial tax or VAT payment liability shall also have to obtain the type of TIN issued to entities (“adószám”). Entities wishing to pursue taxable activities shall register with the state tax authority in order to receive a tax number. The registration procedure is governed by Act XCII of 2003 on the Rules of Taxation. For companies the TIN is recorded in the register of companies. The TIN for entities in Hungarian is called: “adószám”. |
| Category of business identifiers. Identifier category | Tax Number |
Formal definition
No format rules.
Data quality rules
No data quality rules defined.