A company’s registered office is not just an officially registered address in the company register. The registered office is the “official home” of the company, with a number of legal obligations attached to it. One of the most important of these is that the company must keep and make available certain records and documents at its registered office.
📌 Legal background
The obligation to 2006. Act V of 2007 on company registration, court proceedings and winding-up (Ctv.) is determined by.
-
Ctv. 7. § (1) states:
“The company must provide access to the documents required by law at its registered office.”
This means that the authorities, such as the tax authorities (NAV), are entitled to check whether the documents that must be kept are actually available at the head office.
📂 What documents must be kept at the head office?
-
Articles of association, memorandum and articles of association of a company
– These documents contain the basic rules for the operation of the company. -
Documents proving registration at the Companies Court
– The company certificate, registration order and all documents relating to the company register. -
Licences and operating licences
– If the business requires a special licence (e.g. catering, construction, pharmaceuticals). -
Documents related to bookkeeping and accounting
– According to the Accounting Act (Act C of 2000), this includes general ledgers, accounts, supporting documents.
– These can be stored electronically, but access must be provided at the head office. -
Official correspondence, official documents
– All official documents that concern the company (e.g. NAV notifications, court documents, municipal decisions). -
Management, decision-making documents
– Minutes of general meetings, book of decisions, decisions of the executive officer.
⚖️ Why is this important?
-
Compliance: during an inspection, if the necessary documents are not available at the head office, the company may be fined.
-
Authenticity: documents kept at the head office prove that the company is operating properly.
-
In the case of a registered office service: if the company uses a registered office service provider, the service provider must ensure the receipt and safekeeping of the documents – but the responsibility lies with the company management.
📝 Summary
A company’s headquarters must not only have a signboard, but also have access to the most important documents. According to the provisions of § 7 of the Ctv, the authorities can check this, and in case of a deficiency, the company may face a fine or even the risk of being deleted.
👉 Dr. Tamás Ökrös Law Office regularly helps its clients to ensure that their domiciliation, record keeping and legal compliance is as secure as possible.
