What is the KOMA database of debt-free taxpayers?
The most common misunderstanding in Hungarian company data: a place on the KOMA list comes by application, not automatically.
What goes on the list
The database of taxpayers free of public debts — KOMA for short — is NAV's monthly refreshed public list of taxpayers who, at the time of publication, have no public debts and meet the further statutory conditions: their filing and payment obligations are fulfilled and they are not under enforcement.
The list is refreshed by the tenth day of each month and always refers to a given month. A company can appear in January and be missing in February without anything having happened to it.
Absence is not debt
Inclusion must be requested. The taxpayer applies to be added, and until they apply, they are not on it — even if they owe nothing at all. Many companies simply have no need for it: being on the list typically matters for public procurement, grant applications or larger contracts, and those who plan none of these do not bother.
Nothing therefore follows from a company's absence from the KOMA list. It does not mean public debt, it does not mean payment difficulties, and it does not mean risk. It can equally mean the company never requested inclusion, or that the given month has not yet been published.
That is why this site nowhere displays absence as debt. Where we know a company appeared on the list in a given month, we say so; where it did not appear, we say nothing.
What presence does mean
The positive direction, however, is meaningful: if a company is on the list, then on the day of publication it had, according to NAV, no public debts. That is a verifiable, dated statement, and real information when vetting a business partner.
It matters which month it refers to. An appearance half a year ago speaks about the state of things half a year ago.
Frequently asked questions
What does it mean if a company is not on the KOMA list?
By itself, nothing. Inclusion must be requested, and many companies never request it. Absence is not a public debt and does not suggest payment difficulties.
How often is the list refreshed?
Monthly, by the tenth day of each month, always for the given month.
What does it mean if a company is on it?
That at the time of publication it had no public debts according to NAV's records and met the further statutory conditions.
How does a company get on the list?
By application. The taxpayer requests inclusion from NAV; nobody is added automatically.