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KATA (Kisadózók Tételes Adója — the lump-sum tax for small taxpayers) is a simplified tax regime where you pay a fixed monthly amount regardless of how much revenue you actually earned that month. The regime is available up to a statutory annual revenue ceiling, above which additional tax applies on the excess amount.

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What Penzum tracks for KATA users

Penzum handles the day-to-day monitoring that KATA taxpayers need to stay on top of their obligations:

Annual revenue vs. KATA limit

Penzum compares your cumulative invoiced revenue against the statutory KATA ceiling and displays the remaining headroom on your Dashboard at all times.

Monthly payment calendar

Your Obligations page automatically lists each monthly KATA payment with its due date, so you always know when the next transfer is due.

Approaching-limit warning

When your revenue approaches the annual KATA limit, Penzum surfaces a prominent warning on the Dashboard — giving you time to plan your next steps.

Excess revenue alert

If your recorded revenue exceeds the KATA ceiling, Penzum alerts you immediately. Revenue above the limit is subject to additional tax, which is separate from your regular monthly KATA payment.

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How monthly KATA payments work

The fixed monthly tax amount is set by law and does not change based on your income. You pay the same amount whether you issued one invoice or many that month.
1

Check your Obligations page

Open the Obligations page from the sidebar. Each monthly KATA payment appears as a separate line item with its statutory due date.
2

Make the payment

Transfer the fixed KATA amount to the NAV account by the displayed deadline. Penzum does not initiate bank transfers — you complete the payment through your bank.
3

Mark the obligation as paid

Click the obligation row and select Paid. The item moves to your archive and your obligations list stays current.

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Special KATA rules

KATA comes with a set of rules that go beyond simple revenue tracking — for example, restrictions on transactions with related parties and affiliated businesses. Penzum does not enforce or validate these relationship-based restrictions. If your business involves transactions with related companies or individuals, consult your accountant to confirm that your arrangements comply with KATA regulations.
KATA rules — including the monthly tax amount, the annual revenue ceiling, and eligibility requirements — are subject to change by legislation. Penzum updates its parameters when regulatory changes take effect, but always verify the current rules with your accountant or directly on the NAV website before making financial decisions.