Since November 1, 2017, in addition to the local business tax return, it has also been possible to submit the tax-top-up return electronically to the Tax Authority.


For the 2017 tax year, use the form 17HIPAEK. You can download the HIPAEK declaration form which is optimized for ÁNYK, and find the active help from the following NAV website:

In the program short warning messages and fill in instructions will help you to fill in the form correctly.

While sending back a tax receipt NAV will forward the form to the indicated Local Tax Authority without delay and without any substantive examination. In the course of the process it will only examine whether the person who sent the declaration in is entitled to do that or not.

Local Tax Authorities have to accept tax returns submitted to NAV by deadline.