The 2025 tax inspection plan of the Hungarian tax authority was published on 11 March, revealing the areas and obligations to which the tax authority will pay the most attention du...

At the end of April 2025, just over two months from now, the deadline for the refund of VAT on pharmaceutical tax payments, i.e. the VAT paid by pharmaceutical manufacturers and di...

Failure to report online invoice data may result in even heavier penalties than before, as regulations has tightened in Hungary. Therefore, it is now particularly important for the...

Paternal child care benefit or “father gyed” is not a new option in the Hungarian family support system, yet few people know about it and few people take advantage of it. Why i...

From this year, the legal conditions for providing fiscal representation services in Hungary have changed. Based on the amendment of Act CLI of 2017 on Tax Administration, fiscal r...

The Hungarian Parliament has adopted the 2025 tax law amendments. The majority of the proposals described in our earlier article and submitted on 29 October were adopted at the par...

Under Act LXXXIV of 2023 on Top-Up Taxes to Ensure a Global Minimum Level of Taxation and on Related Amendments to Certain Tax Acts (Minimum Tax Act), Hungarian members of groups t...

The inspection methods of the Hungarian tax authority are constantly being refined with the advancement of digitalisation. Besides the traditional inspections enabled by the Hungar...

On 29 October the Hungarian government submitted the draft 2024 autumn tax law amendments to the Parliament. By amending the tax laws the legislators are aiming, among other things...

The obligations of newly established businesses should be reviewed from time to time due to the constantly changing legal environment. Apart from filing the right returns, newly es...

In view of the armed conflict and humanitarian disaster in Ukraine, the Hungarian Government amended Act CL of 2017 on Rules of Taxation for the period of the declared state of eme...

We’re in the middle of summer, when even those who have been working hard and are just starting to browse the offers of accommodation providers on the various online platforms ar...

As we reported on earlier this year, from 1 January 2024 there are three possible ways to submit a VAT return in Hungary. You can still prepare form 65 through the ÁNYK system and...

This summer’s two main sporting events are the European Football Championship in Germany and the Olympic Games in Paris. However, the prices and availability of such high-profile...

A few weeks ago we published our latest article on the role of artificial intelligence in tax consultancy, and not long before we covered the constantly improving intelligence of s...

Efforts to digitalise tax systems are coming increasingly to the fore, not just in Hungary but also at EU level. One of the main objectives of VAT digitisation – and the digitali...

On 31 October 2023, the Hungarian government submitted to Parliament its 2023 autumn tax law amendments bill, which contains the planned tax amendments that will come into force fr...

After the start of the school year, the first usual annual deadline for most tax advisers is the 30 September deadline for reclaiming foreign VAT. We have summarised the five most ...

The summer season will soon be over, but it’s still not too late to have a think about the tax issues that arise with accommodation services in Hungary.  This is because given t...

On 6 June the Government submitted to the Hungarian National Assembly its bill on contributions from airlines and amending certain tax laws. The 2023 spring tax amendments do not c...

The 2023 tax law amendments introduced significant changes to the taxation of real estate in Hungary. In terms of value added tax, you can even benefit from a relaxation of the rul...

Businesses established in Hungary have until 30 September 2022 to reclaim foreign VAT. This means that companies may apply until this deadline for a refund of value added tax charg...

In recent months we have read and heard more and more about the SAF-T report or SAF-T data reporting, the latest technological development of the Hungarian tax authority. Let us ta...

A recent European Court of Justice ruling affecting Hungary has answered an important question regarding VAT on advertising services. The judgment in case C-334/20 was published on...

Both in the legislative and enforcement fields, much has happened since the Court of Justice of the European Union issued an order in the PORR case on 24 October 2019 in respect of...

In Hungary, various procedures used to require a no-debt certificate, which generally had to be presented in the original paper format. As part of the recent process to reduce admi...

Similar to the first and second wave of the pandemic, the Hungarian Ministry of Finance and the National Tax and Customs Administration are trying to help companies affected by the...

In our article last November we wrote about the details of the housing support action plan to be introduced in Hungary from 1 January 2021. As a result of the legal amendments impl...

In our last Newsflash published at the end of November we took a detailed look at the most important tax law amendments for decision-makers in 2021 including, among others, the abo...

As an expert of business automation, I was really looking forward to the introduction of online invoicing. In my experience, Hungarian businesses put a lot of effort into administr...

In line with previous announcements, from 1 January 2021 the online invoice 3.0 system will be launched as the third and final step of expanding online data reporting for invoices ...

The coronavirus pandemic is undermining many Hungarian businesses, even making it impossible for them to operate. Many entities are being forced to partly or fully suspend their ac...

Hungary is to introduce a special tax on credit institutions and a retail tax on 1 May. Government Decrees 108/2020 and 109/2020 on filling up the Pandemic Fund established to exec...

The Hungarian legal system is to expand the scope of the online data reporting obligation for invoicing to almost all transactions in two stages, from 1 July 2020 and 1 January 202...

Take advantage of the small business tax (Hungarian abbreviation: KIVA)! – this was the title of the notification sent to the business gate accounts of Hungarian companies by the...