What every sole trader should know.
From choosing a tax form to deadlines — short, practical articles worth reading even if you're not a Penzum user yet.
Company Car Tax: When Is It Relevant for a Sole Trader?
If a vehicle is registered in your business's name (or you claim it as a business expense), you may owe company car tax. Here's when it becomes relevant.
NAV Online Invoice and E-Invoicing: What You Need to Know in 2026
NAV finds out about every invoice you issue in real time — if you don't use online invoicing software, this applies to you too. Here's how the data reporting obligation works.
Individual Company or Sole Trader? The Key Differences Between the Two Forms
An individual company (Eic.) and a sole proprietorship are often confused, but they're legally and tax-wise different forms. When is it worth considering the switch?
On VSZJA? Here's How to Claim Your Actual Costs
The biggest advantage of business personal income tax (VSZJA) is that you can claim your actual costs — but only if you have proper documentation. What can and can't you claim?
Family Tax Credit as a Sole Trader: How Can You Claim It?
The family tax credit isn't just for employees — as a sole trader, you can claim it too, but the way you apply it differs by tax form. Here's how it works.
Minimum Wage or Guaranteed Wage Minimum? This Decides How Much You Pay in Contributions
The minimum base for TB and szocho can be one of two different figures — depending on whether your activity requires a qualification. The difference can be tens of thousands of forints a month.
Quarterly Tax Deadlines for Sole Traders: The Full Calendar
As of 2026, every sole trader has switched to a quarterly rhythm. When are SZJA advances, TB contributions, szocho, and HIPA due? All in one place, clearly laid out.
Chamber Fee: Is It Mandatory for Every Sole Trader, and How Much Is It?
A small, easily forgotten fee that comes back every year regardless. Who has to pay the chamber contribution, how much is it, and what happens if you miss the payment?
Local Business Tax (HIPA): What Does a Sole Trader Need to Know?
HIPA is levied by the local municipality, the rate varies by town, and many only encounter it when the advance payment notice arrives. Here's how it works.
When Is It Worth Leaving KATA, and What Happens Next?
KATA's fixed HUF 50,000 a month isn't always the cheapest option. When is switching worth it, what happens when you cross the revenue cap, and how long before you can choose it again?
Side-Business Sole Trader: What Do You Have to Pay, When, and How?
If you invoice as a sole trader alongside your main job, different rules apply to you than to a full-time sole trader. Tax form selection, quarterly payments, and deadlines in one place.
The AAM Threshold: What Is Hungary's VAT Exemption Limit, and Why Does It Matter?
Crossing the HUF 20 million AAM (VAT exemption) threshold automatically makes you a VAT payer. Here's when this most often catches sole traders off guard, and how to track it.
Choosing a Tax Form: Flat-Rate Tax, KATA, or VSZJA?
Flat-rate tax, KATA, or business personal income tax (VSZJA)? We break down which one fits you based on revenue bracket, administration, and tax burden — with a comparison table and 2026 figures.