Service Recommender

A PPWR új fogalmi rendszere miatt egyes értékesítési láncokban változhat, mely vállalkozást terhelik az EPR-rel kapcsolatos nyilvántartási, adatszolgáltatási és díjfizetési kötelezettségek. Cikkünk bemutatja, mikor indokolt a szerepkörök célzott felülvizsgálata, és miért nem elég önmagában a korábbi besorolásból kiindulni.

From 1 September, data from manual and computer-generated receipts must also be reported to NAV. We summarise the available reporting options, NAV’s guidance materials and the key points of the grace period lasting until the end of the year.

VAT paid in another EU Member State in 2025 may be reclaimed until 30 September 2026. We explain which form should be used and why it is important to submit the application on time.

The tax package published at the end of July amends the rules of several tax types. We summarise the key changes affecting trust arrangements, corporate income tax and retail tax, as well as the payment obligations being abolished.

NAV is increasingly examining employee share schemes operated by international groups. Hungarian companies should therefore review the available data and the tax obligations related to these incentives before any audit takes place.

A recent court judgment applied a strict approach when assessing FEOR classifications and the related tax reliefs. Employers should therefore check whether their FEOR codes reflect the work actually performed.

Changing accounting service provider should be prepared well before year-end. We summarise which situations may indicate the need for a change and why it is worth starting the planning process in the autumn.

According to the tax authority’s position, the five-year limitation period also applies to the imposition of default penalties. We explain how this period should be determined, for example, in the case of failure to report related parties.

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.