Courier
FAQ

The most practical option is to start as a tax-exempt flat-rate self-emlpoyed entrepreneur (GTR). This is simple, has favorable tax rates and most of the couriers work this way.

If you are a full-time flat-rate sole entrepreneur, in 2025 you can plan with minimum HUF 96,328/month tax burden. This amount is based on the granted minimum salary, due to this it will change in case of each granted minimum salary changes (most probably annually).

Request a medical certificate for the sick leave period from your doctor and you may be eligible for sick pay. In addition, if you are a full time sole entrepreneur and you report correctly the sick leave, you will not have to pay minimum social security and social contribution for this period.

Wolt and Foodora issue the invoices on behalf of the couriers, this is so called ‘self-billing’, so you don’t have any duties with invoicing.

Under GTR, you don’t have to deal with cost accounting, by default 40% of the revenue is considered as cost and 60% as income, regardless the fact if you your actual cost is less or more than 40%.

Keep them for 5 years, as you may receive a tax audit during that time.

“1. Accounting fee
2. Annual contribution of HUF 5,000 is payable to the Chamber of Commerce in each year you operate at least 1 day.
3. Below the tax-free revenue limit (in 2025 that is HUF 2 908 000), as full-time sole entrepreneur (under GTR) you have to pay HUF 96,328/month, regardless how much revenue you had for the given month.
4. If you exceed the tax free limit, your accountant can calculate and inform you about the exact tax extent, although you can perform pre-calculations based on the calculators available in the internet.
5. Local business tax (LBT) has to be paid to the Municipality. Each Municipality has uniqe regulation for tax exemption. According to the general rules the LBT is 2% of the revenue, although there is a possibility for simplified tax calculation, which is advantageous over annual HUF 2,5 million revenue. “

“If you are a full-time sole entrepreneur under GTR, yes, you have to pay the minimum social contribution and social security, which are in total HUF 96,328 in 2025.
If you are a part-time entrepreneur, you don’t have to pay the minimum contributions.”

If you establish an employment relationship of at least 36 hours per week, notify your accountant, who will help you report this to the Tax Authority (NAV). From that quarter onward, you won’t have to pay the minimum social security and social contribution if your annyual revenue is below the annual tax-free revenue limit.

You can pause your sole entrepreneur status for minimum 1 month and maximum 3 years. The pausing intention must be reported by the end of a given month, otherwise if you have to pay minimum social contribution and social security for the next month as well (even for 1 day a full month payment).

Yes, but you can only register again a sole entrepreneurship under GTR, if a full tax year passed after you closed the previous business. E.g. if you closed your business in 2024, you can re-register no earlier than 1 January 2026.

You can register even the day you make your decision to become a sole entrepreneur.

You can generate the API key earliest the day after the day you opened the sole entrepreneurship in NAV’s online invoicing system.

“1. Your insurance status has to be reported at the sole entrepreneurship set up and later in case of any changes.
2. You have to register your sole enrepreneurship at the Chamber of Commerce.
3. Quarterly regulatory report has to be submitted towards the Tax Authority.
4. Annually you have to supplement the personal income tax return (the draft version prepared by the Tax Authority doesn’t contain this)
5. Annually you have to prepare local business tax return, unless you opted for simplified taxation and moved your registered seat to another municipality mid-year.”

You have possibility to apply tax allowances monthly or annually the same way as you would do as an employee.

You can request an installment payment plan from the Hungarian Tax Authority (NAV).

“You can become a part-time sole entrepreneur, if:
1. you are an active and full time student.
2. you have a full time employment (it means at least 36 hours employment/week.
3. you are retired.”

Yes, as an individual you can only set up one sole entrepreneurship and you can sign as many engagement contracts as you want.

Terminate your service contract with the courier company. Once there are no more invoices issued on behalf of you and all settlements are done, you can pause or close your sole entrepreneurship.
Your accountant will help with the necessary regulatory reporting towards the Tax Authority.

Visit ebev.nav.gov.hu, login with client gate+ access, then go to Services/Returns (documents)/Submitted documents to check if your tax returns have been submitted.

Visit ebev.nav.gov.hu, login with client gate+ access, then go to Services/Tax account statement and late payment fee/Tax account statement to check if you have tax debt.

Visit your local Municipality’s online portal (e-önkormányzat portal), login with client gate+ access, then go to Local taxation (Helyi adózás)/tax balance (Adóegyenleg lekérdezés) menu to check if you have local business tax debt.

I maintain your income records (which is mandatory for sole entrepreneurs under GTR), prepare your quarterly regulatory reports and let you know how much tax and social contribution you should pay and to which account you can financially settle these liabilites.

Visit your municipality’s online portal (if available)