Forming a KFT in Hungary 2026: Complete Guide for Founders & Foreign Investors

The 2026 Hungarian Business Entity Landscape at a Glance

Hungarian commercial law recognises a small set of legal-entity types. The cards below summarise the four most relevant for founders — the KFT (Korlátolt Felelősségű Társaság), the EV (Egyéni Vállalkozó / sole proprietor), the RT (Részvénytársaság / joint-stock company) and the BT (Betéti Társaság / limited partnership) — plus the two banks you will most likely deal with.

1. KFT vs Egyéni Vállalkozó vs Részvénytársaság — Choosing the Right Vehicle

KFT — The Default Choice for Operating Businesses

The Korlátolt Felelősségű Társaság (KFT) — literally "limited liability company" — is the workhorse of Hungarian commercial life. The form is regulated by the 2013 Civil Code (2013. évi V. törvény a Polgári Törvénykönyvről, Ptk.), Book Three, supplemented by the Company Registration Act (Ctv., 2006. évi V. törvény). The defining feature is in the name: members' liability is limited (korlátolt felelősség) to their share contribution (törzsbetét) plus any agreed supplementary payments. Personal assets are protected unless a court "pierces the corporate veil" for fraud, hidden insolvency or systematic non-payment of NAV obligations. A KFT can be formed by a single member (egyszemélyes KFT) — extremely common for foreign founders — or by multiple members.

EV — Egyéni Vállalkozó (Sole Proprietor)

The Egyéni Vállalkozó (EV) is Hungary's sole-trader form. Registration is even simpler than a KFT — instant, online, via the Webes Ügysegéd portal — and requires no minimum capital. EVs benefit from two simplified tax regimes: KATA (Kisadózó Vállalkozók Tételes Adója), a flat HUF 50,000/month tax on small earners (capped at HUF 18M annual revenue, with restrictive 2022 reforms), and átalányadó, a presumptive-income regime where 40% of revenue is deemed cost. The catch is liability: an EV has unlimited personal liability. For founders selling cross-border, taking VC investment, hiring staff or carrying inventory, the KFT's limited-liability shield is almost always worth the HUF 3M capital lock-up.

RT — Részvénytársaság (Joint-Stock Company)

A Részvénytársaság (RT) is a joint-stock company. Hungarian law distinguishes the Zrt. (Zártkörűen működő részvénytársaság — closed/private joint-stock company, minimum capital HUF 5,000,000, shares held privately) and the Nyrt. (Nyilvánosan működő részvénytársaság — public joint-stock company, minimum capital HUF 20,000,000, shares tradable on the Budapest Stock Exchange). An RT makes sense for venture-backed scale-ups planning future equity rounds and for groups planning a BÉT listing. For a typical operating SME, the RT's heavier disclosure, mandatory supervisory board (felügyelőbizottság) and audit requirements are overkill.

BT — Betéti Társaság (Limited Partnership)

A Betéti Társaság (BT) has one or more general partners (beltag, unlimited liability) and one or more limited partners (kültag, liability limited to contribution). It's a niche form historically used by family businesses and professional practices, with no minimum capital. The 2022 KATA reforms removed many of the small-tax advantages BTs once held, so new founders rarely choose this form.

Quick Decision Matrix

Use Case	Recommended Form	Why
Foreign founder, operating business, e-commerce	KFT	Limited liability, 9% TAO, foreign-friendly
Freelance consultant, low revenue (<HUF 18M)	EV + KATA	No capital lock-up, lowest tax burden
VC-backed scale-up, planning equity rounds	Zrt.	Share-class flexibility, investor familiarity
Public listing on BÉT	Nyrt.	Required form for public shares
Family business, two partners with different risk appetites	BT	Mixed-liability structure

2. Minimum Share Capital — HUF 3,000,000 (~€7,500)

The Statutory Minimum

The KFT's statutory minimum share capital (törzstőke) is HUF 3,000,000, set by Section 3:161 of the Civil Code (Ptk.). At a typical 2026 EUR/HUF exchange rate of roughly 395, this is approximately €7,500. The minimum applied to each individual member's contribution (törzsbetét) is HUF 100,000; multiple-member KFTs must distribute the HUF 3M total across these minimum-100K slices.

By way of comparison, this sits squarely between Poland's sp. z o.o. (PLN 5,000, ~€1,200) on the cheap end and Germany's GmbH (€25,000) on the expensive end. The Hungarian level is high enough to filter out shell-company abuse but low enough that most founders fund it from personal savings.

Cash vs Non-Cash Contributions

The capital can be contributed:

• In cash (pénzbeli hozzájárulás) — wired to a Hungarian bank account opened in the company's name; this is the simplest and most common path
• In kind (apport / nem pénzbeli hozzájárulás) — assets, IP, equipment, receivables transferred to the company; valued by founders, with mandatory auditor valuation above certain thresholds for RT, and good-faith valuation for KFT

Deferred Payment — A Hungarian-Specific Advantage

One of the most useful features of Hungarian KFT law is the deferred capital payment. Founders are not required to fully pay in the HUF 3M before registration. The founding deed (társasági szerződés) can stipulate a payment schedule: a minimum portion paid before registration with the balance contributed within a defined window. The strict rule: no dividends may be paid out until the capital is fully contributed, and reduced capital cannot be applied to creditor claims.

3. Cégbíróság Registration — 1 Working Day, Fully Electronic

The Cégbíróság (Court of Registration)

Company registration in Hungary is the exclusive jurisdiction of the Cégbíróság (literally "Company Court"), a specialised division within each Regional Court (Törvényszék). For Budapest-domiciled KFTs the competent court is the Fővárosi Törvényszék Cégbírósága; for companies seated elsewhere, the regional Törvényszék of the registered office handles the filing. Since 2008 all KFT registrations are processed electronically: filings are made by a Hungarian attorney (ügyvéd) through the Cégbíróság electronic filing portal using a qualified electronic signature, with all founding documents attached as signed PDFs.

Simplified vs General Procedure

Two registration tracks are available. The Egyszerűsített cégeljárás (Simplified Procedure) uses a standard founding-deed template prescribed by the Ministry of Justice, completes in 1 working day, court fee HUF 50,000, publication fee waived — the standard path for ~90% of new KFTs. The Általános cégeljárás (General Procedure) is used when the founding deed deviates materially from the template (complex share classes, supervisory board, non-standard transfer restrictions). Processing window 15 working days, court fee HUF 100,000, plus HUF 5,000 publication fee.

Required Documents

For a simplified-procedure single-member KFT founded by a foreign individual, the typical document set is: founding deed (társasági szerződés) on the prescribed template, signed by the founder and countersigned by the Hungarian attorney; managing director's acceptance declaration (vezető tisztségviselő elfogadó nyilatkozata); sample signature (aláírási címpéldány) of the managing director, notarised by a Hungarian közjegyző or apostilled abroad; founder's apostilled passport copy with certified Hungarian translation by an OFFI-recognised translator; proof of registered office (székhely) — lease agreement, ownership extract, or a signed declaration if the founder owns the property; bank confirmation of the agreed initial portion of share capital (waivable under deferred-payment rules); attorney's fee receipt and the HUF 50,000 court fee.

The Cégjegyzékszám and Cégkivonat

On approval, the Cégbíróság issues a cégjegyzékszám — the company registration number — in the format XX-YY-NNNNNN (e.g. 01-09-123456 for a Budapest KFT). The official extract from the company register, the cégkivonat, is the canonical proof of corporate existence and is available electronically via the e-cégjegyzék portal at e-cegjegyzek.hu. Foreign banks and counterparties accept the cégkivonat (with apostille if needed) as KYC documentation.

4. Notary (Közjegyző) Requirements + Apostille for Foreign Founders

When You Need an Attorney (Ügyvéd) vs a Notary (Közjegyző)

Hungarian law distinguishes two legal professions. The Ügyvéd (attorney) handles the standard simplified KFT registration: the founder(s) sign the founding deed and the attorney countersigns (ellenjegyezve), then files exclusively via the Cégbíróság electronic portal. No notary is needed. The Közjegyző (civil-law notary) is required only for long-form founding deeds outside the simplified template, share transfers involving non-resident parties requiring an enforceable deed, capital increases with non-cash contributions above thresholds, and cases where founders elect notarial form. For 95% of single-member or two-member KFT formations, a Hungarian attorney suffices. Typical 2026 attorney fees for turn-key formation: HUF 80,000–250,000 (~€200–€630).

Apostille — The 1961 Hague Convention

Foreign documents used in Hungarian company formation require an apostille under the 1961 Hague Convention. Hungary has been a party since 1973. The apostille is issued by the competent authority of the country of origin: Turkey — Governor's Office (Valilik); UK — FCDO Legalisation Office; Germany — Regierungspräsidium / Landgericht (varies by Land); USA — Secretary of State of the issuing state, then federal Department of State for federal documents. Documents originating from countries not party to the Hague Convention (China, many GCC states) require full consular legalisation via the Hungarian embassy — 2–4 weeks vs the apostille's 1–3 days.

Certified Hungarian Translation & Sample Signature

All foreign documents submitted to the Cégbíróság must be accompanied by a certified Hungarian translation. The only translator with statutory authority is OFFI Zrt. (Országos Fordító és Fordításhitelesítő Iroda), the state translation office; in simplified procedure attorney-certified translations are also acceptable in practice. The managing director's sample signature (aláírási címpéldány) can be signed before a Hungarian közjegyző in Hungary (fee HUF 10,000–20,000) or signed abroad before a local notary, apostilled, and translated into Hungarian by OFFI or the Hungarian attorney.

5. Foreign Founder Visa Status — Company Formation Does Not Require Residency

No Residency, No Citizenship Requirement

One of Hungary's strongest competitive advantages for inbound founders: you do not need a Hungarian residence permit, work permit or visa to form, own or manage a KFT. The Cégbíróság accepts founders and managing directors regardless of nationality. A Turkish, Brazilian, Indian, Nigerian or US founder can hold 100% of a Hungarian KFT and serve as sole managing director without ever stepping foot in Hungary — tax obligations are met through electronic NAV portals, the registered office can be a serviced address, and banking can be initiated remotely via Wise or Revolut and migrated to OTP/MKB later.

What the Company Does NOT Grant

Owning a Hungarian KFT does not, by itself, give the foreign owner a Hungarian residence permit (tartózkodási engedély — separate application via OIF), the right to live in Hungary long-term (Schengen 90/180 visa rules still apply), Hungarian citizenship (no investor-citizenship programme exists in 2026), or healthcare coverage (TAJ card — requires separate enrolment, typically as an employee of your own KFT).

Residence Permit and Guest Investor Programme

Founders who do want to relocate can apply for a residence permit "for the purpose of gainful activity" (jövedelemszerzés céljából kiadott tartózkodási engedély) once the KFT is registered and demonstrably operating — requirements include genuine business activity, proof of Hungarian housing, health-insurance enrolment and an apostilled clean criminal record. OIF processes the application in 30–60 days. In 2024 Hungary also relaunched the "Guest Investor Programme" (Vendégbefektetői Program), granting a 10-year residence permit to non-EU nationals investing minimum EUR 250,000 in approved real-estate funds or qualifying property — a separate track but well-aligned for founders combining a Hungarian company with relocation.

6. Adószám — The Hungarian Tax Identification Number

How the Adószám Is Assigned

The adószám (literally "tax number") is the Hungarian tax identification number issued by the NAV (Nemzeti Adó- és Vámhivatal — National Tax and Customs Administration). Critically, the adószám is allocated automatically by NAV at the moment the Cégbíróság registers the KFT — there is no separate tax-registration step. The number appears on the cégkivonat within 24 hours of company registration and is used for all NAV interactions: tax payments, ÁFA returns, payroll filings, audit notifications, NAV Online Számla submissions.

The 11-Digit Structure

The adószám is an 11-digit number formatted xxxxxxxx-y-zz: the first 8 digits identify the taxpayer (the EU VAT root); the 9th digit is the ÁFA status code (1 = ÁFA-mentes / VAT-exempt, 2 = standard ÁFA-payer, 3 = csoportos áfaalany / group ÁFA, 4 = legacy EVA payer, 5 = special-regime); the last 2 digits encode the regional NAV directorate (01 = Budapest, 02 = Pest county).

The EU VAT Number — HU + 8 Digits

For cross-border EU transactions, the company's közösségi adószám (Community VAT number) is constructed by prefixing HU to the first 8 digits of the adószám. Example: adószám 12345678-2-41 yields EU VAT number HU12345678, validated through the VIES (VAT Information Exchange System) portal and required on every B2B intra-EU invoice. Foreign B2B customers verifying your KFT on VIES see the company name, address and EU VAT number in real time, sourced directly from NAV's master file.

EORI for Customs

KFTs importing or exporting goods outside the EU also need an EORI number (Economic Operators Registration and Identification), issued by Hungarian customs. The EORI for a Hungarian KFT is the EU VAT number registered separately with the customs portal — mandatory for marketplace sellers shipping from Hungary to non-EU destinations or importing from China.

7. Corporate Income Tax (TAO) — 9%, the Lowest Rate in the EU

The Headline Rate

Hungary's corporate income tax (társasági adó, TAO) is a flat 9%, applied to taxable profit. This rate has been in force since January 1, 2017 — when the previous tiered system (10% up to HUF 500M profit, 19% above) was replaced with the current flat rate. The 9% figure is the lowest headline corporate tax rate in the European Union, undercut among European countries only by Bulgaria (10%) and a handful of micro-jurisdictions.

The legal basis is the Corporate Tax Act: 1996. évi LXXXI. törvény a társasági adóról és az osztalékadóról (TAO tv.). The Act has been amended dozens of times — notably the 2024 amendments adapting Hungarian law to the OECD Pillar Two global minimum tax framework for in-scope multinationals.

Calculating Taxable Profit

The starting point is the profit shown in the financial statements prepared under the Hungarian Accounting Act (2000. évi C. törvény), adjusted by statutory items. The most common adjustments: decrease items include depreciation under tax rules, R&D expenditure (200% deduction up to certain limits), development tax credit and HIPA already paid; increase items include non-deductible representation expenses, reversed provisions and penalties. Tax losses can be carried forward 5 years, capped at 50% of the year's taxable base.

Local Business Tax (HIPA) — Add-on Up to 2%

The headline 9% TAO is supplemented by the municipal-level local business tax (helyi iparűzési adó, HIPA), regulated by the Local Taxes Act (1990. évi C. törvény). HIPA's base is net revenue minus cost of goods sold, subcontracted services and material expenses — a quasi-gross-margin tax. The maximum rate is 2%; most economically significant municipalities including all of Budapest apply the full 2%. Combined effective burden for a typical Budapest KFT: 9% TAO + up to 2% HIPA + HUF 5,000/year chamber contribution. For a healthy SME with HUF 100M revenue, HUF 60M COGS and HUF 10M profit, the total annual bill is roughly HUF 1.7M — among the lowest in the EU.

Dividend Tax — A Bifurcated Regime

Dividends paid by a KFT to its members trigger 15% personal income tax (SZJA) for individual recipients (final tax) plus 13% social contribution tax (szocho) capped at the annual minimum-wage base. Intercompany dividends paid to other Hungarian companies are 0% withholding; dividends to foreign parent companies use treaty-rate withholding (Hungary's wide treaty network typically reduces this to 0–10%).

8. ÁFA (VAT) 27% + NAV Online Számla Real-Time Reporting

The 27% Headline Rate

Hungary's ÁFA (Általános Forgalmi Adó — General Turnover Tax) standard rate is 27% — the highest VAT rate in the European Union. The legal basis is the VAT Act, 2007. évi CXXVII. törvény az általános forgalmi adóról. Reduced rates apply: 18% on basic foodstuffs (milk, bread), commercial accommodation and district heating; 5% on medicines, books, e-books, newspapers, restaurant services (since 2017), newly built residential housing under 150 sqm and internet services; 0% on intra-EU B2B exports with valid VIES-verified counterparty and exports outside the EU. For a typical e-commerce KFT the 27% rate dominates pricing decisions.

ÁFA Registration Thresholds

Hungarian law sets a HUF 12,000,000 annual revenue threshold below which a small business can elect the "alanyi adómentesség" (subjective VAT exemption) regime — issuing invoices without ÁFA, but also unable to reclaim input VAT on purchases. For most KFTs operating cross-border or in B2B, opting into standard ÁFA from day one is preferable because the input-VAT reclaim is substantial. For cross-border EU B2C sales the unified EU-wide €10,000 OSS threshold applies: above this, the seller must charge the destination country's VAT rate and remit via the OSS (One Stop Shop) single declaration, filed through NAV.

NAV Online Számla — Real-Time Invoice Reporting

NAV Online Számla (Online Számlaadat-szolgáltatás) is Hungary's real-time invoice-data reporting system. Mandatory since July 1, 2018 and progressively expanded (2020 removed the HUF 100,000 threshold; 2021 extended scope to B2C and intra-EU sales), the system now covers virtually every invoice issued by a Hungarian taxpayer. Every invoice must be transmitted to NAV in XML format conforming to schema 3.0, within 4 minutes of issuance for invoicing software. NAV returns a transaction ID confirming receipt — the equivalent of a tax-authority countersignature. Failure triggers fines starting at HUF 500,000 per missing invoice. Alongside Italy's SdI and Spain's SII, NAV Online Számla is among the most aggressive real-time-reporting regimes in the EU; manual submission is structurally impossible at marketplace volumes.

The ÁFA Return Cycle

ÁFA returns are filed using NAV form '65 (bevallás az általános forgalmi adóról). Frequency: monthly above HUF 50M turnover (or for taxpayers claiming significant refunds); quarterly for HUF 12M–50M; annual below HUF 12M (rare, mostly EVs). The deadline is the 20th of the month following the period. Payment is due simultaneously. Late filing penalties start at HUF 200,000.

9. Bank Account — OTP & MKB vs Wise & Revolut

The Traditional Choice — OTP Bank or MKB / MBH

Two banks dominate the Hungarian SME market. OTP Bank — Hungary's largest commercial bank (founded 1949, BÉT-listed, 1.5M+ business clients, 320+ branches) offers a typical SME monthly fee of HUF 4,000–8,000. MBH Bank (formerly MKB Bank) — created by the 2023 merger of MKB, Budapest Bank and Takarékbank into the Magyar Bankholding group — has strong SME positioning for foreign-owned businesses; monthly fees HUF 3,000–6,000.

Both banks offer full HUF clearing, direct integration with NAV for tax payments (the "NAV közvetlen csoportos beszedés" direct debit), connectivity to Hungarian accounting software (Számlázz.hu, Billingo) and Hungarian-language support. For a KFT operating primarily inside Hungary, a Hungarian bank account is effectively mandatory.

Account Opening Process

Opening a business account at OTP or MBH requires cégkivonat, founding deed, adószám confirmation, managing director's ID + signature card, and for foreign UBOs an apostilled passport + AML source-of-funds declaration. Typical onboarding: 1–5 working days for Hungarian-citizen founders, 2–4 weeks for foreign UBOs subject to enhanced AML due diligence.

The Modern Alternative — Wise Business & Revolut Business

For foreign founders and cross-border e-commerce KFTs, Wise Business and Revolut Business are widely used. Wise provides a multi-currency account with a Hungarian IBAN, interbank-rate FX and low international transfer fees — excellent for KFTs invoicing in EUR/USD. Revolut Business adds richer expense management, virtual cards and SaaS integrations. Both open remotely in days. The catch: neither supports NAV direct debit in the same automated way OTP and MBH do — monthly tax payments must be triggered manually.

The Pragmatic 2026 Setup

The most common 2026 banking topology for a foreign-owned KFT is the "hybrid stack": a primary HUF account at OTP or MBH for share-capital deposit, NAV direct debit, payroll and domestic supplier payments; Wise Business or Revolut Business for cross-border EUR/USD invoicing, marketplace payouts and supplier payments at competitive FX; with a monthly automated sweep moving surplus EUR/USD into OTP and converting to HUF only when needed for tax.

10. Annual Filings — Cégbíróság, KMR Court, NAV

The Éves Beszámoló (Annual Financial Statements)

Every Hungarian KFT must file annual financial statements (éves beszámoló) for each financial year, prepared under the Hungarian Accounting Act (2000. évi C. törvény a számvitelről). The default financial year is the calendar year. Deadline: 31 May of the following year (so the 2025 beszámoló is due 31 May 2026), filed via the Online Beszámoló portal (e-beszamolo.im.gov.hu). Filed beszámolók are publicly accessible. Late filing penalties start at HUF 200,000, escalating to suspension of the adószám.

The Three Levels of Beszámoló

The Accounting Act recognises three "sizes" of beszámoló: Mikrogazdálkodói egyszerűsített beszámoló for micro entities (balance sheet under HUF 100M, revenue under HUF 200M, employees under 10); Egyszerűsített éves beszámoló for small entities — the standard format for ~85% of KFTs (balance sheet under HUF 1.2B, revenue under HUF 2.4B, employees under 50); and Éves beszámoló (full) for medium/large entities, including cash-flow statement, kiegészítő melléklet and üzleti jelentés. Statutory audit required above further thresholds.

The TAO, HIPA and Payroll Returns

Corporate income tax is reconciled annually using NAV's '29 form (Társasági adóbevallás), filed by 31 May, with monthly advance payments at 1/12th of the prior year's TAO. The local business tax (HIPA) return is filed with the municipality (önkormányzat) where the KFT has its registered office, also by 31 May; HIPA advances are due 15 March and 15 September. Every KFT with employees submits the '08 monthly payroll return to NAV by the 12th of the following month, covering 15% SZJA + 18.5% employee social security withheld at source, plus 13% szocho + 0.5% vocational training contribution paid by the company.

The KMR — Court of Registration Continuous Updates

Beyond annual filings, Hungarian KFTs must keep the cégjegyzék (company register) at the Cégbíróság continuously up to date. Changes requiring electronic filing within 30 days include the registered office (székhely), managing director or members, share capital, company name, TEÁOR business activity codes, and legal representative. The Cégbíróság maintains the KMR (Központi Mintaregiszter) central master register, which mirrors entries across all 20 regional Cégbíróság offices and feeds the public e-cégjegyzék portal. Missed change-filings trigger HUF 100,000+ penalties.

2026 Annual Filing Calendar — Quick Reference

Filing	Form	Deadline	Recipient
Annual financial statements	Éves beszámoló	31 May	Online Beszámoló portal / Cégbíróság
Corporate tax return	'29	31 May	NAV
Local business tax (HIPA)	HIPA bevallás	31 May	Municipality (önkormányzat)
ÁFA monthly / quarterly	'65	20th of following month/quarter	NAV
Payroll monthly	'08	12th of following month	NAV
HIPA advance payment	—	15 March & 15 September	Municipality
TAO advance payment	—	20th of every month (or quarter)	NAV
Statistical reports (KSH)	Varies	As notified	Central Statistical Office

Hungarian Legal Framework 2026 — Key Statutes

Core Commercial & Tax Law

• 2013. évi V. törvény (Ptk.) — Civil Code, Book Three regulates legal persons (KFT, RT, BT). The dominant commercial statute since the 2013 codification.
• 2006. évi V. törvény (Ctv.) — Company Registration Act (Cégbíróság Code), governing court procedure, public register, electronic filing.
• 2000. évi C. törvény (Számviteli tv.) — Hungarian Accounting Act, the basis for beszámoló preparation.
• 1996. évi LXXXI. törvény (Tao tv. — Társasági adótörvény) — Corporate Income Tax Act, sets the 9% TAO rate, loss carry-forward, R&D deductions.
• 2007. évi CXXVII. törvény (Áfa tv.) — VAT Act, sets the 27% standard rate and the alanyi adómentesség exemption regime.
• 2017. évi CL. törvény (Art.) — Tax Procedure Act, governs NAV's audit rights and 5-year statute of limitations.
• 1990. évi C. törvény — Local Taxes Act, the basis for HIPA.

Consumer, Compliance & Sectoral

• EU GDPR + 2011. évi CXII. törvény (Infotv.) — Data Protection Act, enforced by NAIH.
• 14-day right of withdrawal (45/2014. Korm. rendelet) + 2-year statutory warranty (kellékszavatosság) under Ptk.
• 2017. évi LIII. törvény (Pmt.) — AML Act, the basis for bank KYC and UBO declarations.
• EPR, REACH, CE / WEEE — packaging waste (via MOHU), chemicals, electronics-marking sectoral registers.

How to Form a KFT in Hungary — 2026 Step-by-Step

1. Prepare the Documents

• Engage a Hungarian attorney (ügyvéd) — typical fee HUF 80,000–250,000 for turn-key formation
• Apostille your passport + (if executed abroad) sample-signature card
• Obtain OFFI certified Hungarian translation of foreign documents
• Secure a registered office (székhely) — own lease, purchased property, or a "székhelyszolgáltatás" virtual-office service (~HUF 60,000–120,000/year)
• Choose 1–3 TEÁOR business activity codes; the main activity (főtevékenység) sets your statistical classification

2. Sign the Founding Deed + Cégbíróság Filing

The founding deed (társasági szerződés) is signed in front of the Hungarian attorney, either in person or — for remote founders — via a power of attorney granted to the attorney. The attorney countersigns (ellenjegyzi) the deed and files via the e-Cégbíróság portal. Court fee HUF 50,000 (simplified procedure). The cégjegyzékszám is issued within 1 working day; the adószám appears within 24–48 hours.

3. Open the Bank Account & Activate NAV Online Számla

• OTP or MBH for HUF clearing and NAV direct debit — onboarding 1–5 days (longer for foreign UBOs)
• Wise Business or Revolut Business for cross-border EUR/USD — onboarding days
• Deposit the initial portion of share capital (minimum HUF 100,000, fully HUF 3M if no deferral)
• Register on onlineszamla.nav.gov.hu, generate API credentials, issue a test invoice and confirm NAV returns a transaction ID

4. Connect via Zunapro (10-Minute Onboarding)

1. Sign in to Zunapro and open the Hungary module
2. Enter your cégjegyzékszám and adószám — Zunapro auto-fetches the cégkivonat from e-cégjegyzék
3. Connect NAV Online Számla — paste API credentials, test invoice flow
4. Connect your bank — OTP / MBH / Wise / Revolut via PSD2 open banking
5. Filing calendar auto-scheduled — beszámoló, '29, '65, '08, HIPA deadlines
6. Go live — issue your first KFT invoice with NAV submission and accounting reconciliation in one click

Hungarian KFT Formation FAQ 2026