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Tax risks often arise not from a single incorrect decision, but from practices that gradually develop in the course of a company’s operations. Proper VAT compliance and a preliminary tax authority audit simulation can help identify and address deficiencies before an official audit takes place or significant tax exposure arises.

Under the new transfer pricing rules, the preparation of Benefit and DEMPE tests will be an important part of the 2026 transfer pricing documentation. Substantiating the actual economic benefit of services provided between related parties, as well as identifying where value is created in relation to intangible assets, may require significant preparation. It is therefore advisable to begin collecting the necessary information during the year.

The planned tightening of the VAT return M-sheet reporting requirements, originally scheduled to take effect on 1 July 2026, will not enter into force. Under the submitted bill, businesses may continue to fulfil their reporting obligations in accordance with the previous rules, meaning that no IT or administrative transition will be required in this area.

From the beginning of 2027, the ÁNYK system will be discontinued, and tax compliance obligations will be handled through new digital and M2M-based solutions. Businesses should already assess whether their systems and data are ready for the transition. Niveus’s eVAT SmartConnect solution supports the move to the new VAT return processes from both a technological and a tax advisory perspective.

The tax environment for trusts and private foundations may undergo significant changes. The bill would abolish the five-year tax exemption rule, introduce new tax deferral provisions and payment ordering rules, and impose annual reporting obligations and mandatory tax authority audits. Existing structures and their documentation should therefore be reviewed as soon as possible.

The 17th Amendment to the Fundamental Law has entered into force, significantly broadening the Constitutional Court’s powers to review tax and budget-related legislation. The change may create new avenues of legal remedy in cases where a tax rule imposes a disproportionate burden, has retroactive effect, or violates the principle of legal certainty.

A HR-döntések mögött egyre gyakrabban jelennek meg jogi, adózási, pénzügyi és bérszámfejtési kérdések. A Niveus szeptember 9-én és 15-én megrendezett, ingyenes kétrészes webinárján szakértőink a munkavállalói életciklus legfontosabb Hard HR-kérdéseit mutatják be a toborzástól és beléptetéstől egészen a munkaviszony megszűnéséig.

Fluctuations in the euro-forint exchange rate can have a significant impact on the earnings of companies that keep their books in forints but operate in euros. In this article, we explain when it may be appropriate to consider euro-based accounting, what benefits foreign-currency-based accounting can offer, and why it’s worth quantifying exchange rate effects before making the switch.

A NAV közzétette az eÁfa XSD 2.0-s verzióját, amely 2026 júliusától már a tesztkörnyezetben is elérhető lehet. Az ÁNYK tervezett kivezetésével az áfabevallási folyamatok fokozatosan az eÁfa-rendszerre helyeződnek át, ezért az érintett vállalkozásoknak célszerű időben felülvizsgálniuk rendszereiket, adatkapcsolataikat és belső folyamataikat.