This year, there have been and will be several changes to the regulations and practices relating to simplified employment in Hungary. The amount of public levies payable by employe...

From next year, it will be easier for multinational groups (MNEs) to comply with the administrative obligations related to the global minimum tax (GloBE), including by allowing the...

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...

According to the amendment to the Hungarian Act on Rules of Taxation, which entered into force on 1 January 2025, the Hungarian tax authority will require taxpayers to pay the amou...

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...

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...

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 question of a fixed establishment, especially in value added tax, remains a complex issue. This is true despite the fact that, in addition to the VAT Directive (2006/112/EC), C...

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...

Directive 2008/9/EC lays down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of ref...

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...

One of the changes brought on by the Hungarian tax law amendments announced at the end of November 2023 is that previously acquired shares not notified to the tax authority can now...

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...

A group of Hungarian taxpayers will have to prepare for a new type of data reporting this year. The taxpayers are digital platform operators, who must complete the due diligence pr...

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 ...

SAF-T represents standard audit file for tax, basically a tax return containing the main transactions incurred by a company. It is an international standard, a harmonised XML schem...

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...

On 12 March 2023 a new corporate tax law on tax amnesty and tax debt restructuring, Law No. 7440 has entered into force in Turkey. In accordance with the new corporate tax law, Tu...

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...

The Czech Supreme Administrative Court has recently made two important decisions regarding the definition of related parties in the Czech Republic. Accordingly, the tax authority h...

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...

Personal income tax refund is currently one of the hottest topics in the Hungarian media. You can read and hear about them everywhere: parents raising children can expect their ref...

As we wrote in an earlier article, based on the bill submitted last October and approved in November, in addition to the draft personal income tax returns – ePIT – Hungarian ta...