Paused KATA and personal income tax

Hi all! I need a piece of advice on the following situation. In 2016 I opened a 25k HUF per month KATA and I put it on pause it in a month or so. This whole year this KATA was frozen and there was no activity performed. So my question is: What is the deadline for reporting my personal income taxes to NAV this year-is it together with other sole traders, 23rd of Feb, even though my KATA is on pause?

Technically, if you paused your KATA, and you had no other legal declared business entity, and you still did business in Hungary, then you were operating illegally without a business license during that time period.

If you had other income, not related to business, and were a Hungarian resident, then you should have reported this either monthly or quarterly and pre-paid an estimated tax.

If you had no business activity, or income of any type in Hungary, I don't think you need to report. But I am not an accountant. So that may be wrong advise (i.e. better ask an accountant).

I would contact an accountant, or NAV directly, and ask how to "address" this issue basically, yesterday (or tomorrow as the alternative). Worst is you may be assessed a penalty and interest on any unpaid tax. Best is, there is no problem and you have nothing to worry about.

Thanks for your reply!

Just to clarify the situation:
KATA was not operating at all that was the reason for putting it on pause. The only income received were the benefits. But yeah, I guess I will have to contact the accountant. I just don't know if it means that I have to report only the benefits and my deadline is in around May, as a private individual or I should report it as a sole trader (till 23rd of February), stating that there was 0 revenue received this year and benefits.

According to this page, you don't have to report your taxes as a sole trader if KATA was paused the entire year: … teltetese/

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