Niveus Newsletter – March 2026

Niveus Newsletter – March 2026

CONTENTS

– NAV’s 2026 audit plan: focus on digital, data-driven controls

– GBER draft: simplified state aid rules and expanded opportunities

– Invoicing deadlines under scrutiny: Curia ruling on “immediate” invoice issuance

– Loyalty programmes and VAT: CJEU decision on the tax treatment of points

– Niveus economic survey: cautious outlook and increasing openness to AI

Focus on digital control: The National Tax and Customs Administration’s (NAV) 2026 annual control plan has been published

The National Tax and Customs Administration’s (NAV) 2026 annual control plan has been officially published. As we have already informed our clients in our special newsletter, the authority this year as well places the emphasis on technology-based, data-driven control. The National Tax and Customs Administration’s strategy is clear: with the help of artificial intelligence and extensive data assets, the auditors are already able to detect discrepancies in real time, whether it concerns online invoice data or information from the construction industry “Üvegkapu” system.

One of the most important elements of this year’s guidelines is the further strengthening of data reconciliation procedures and centrally directed letter campaigns, the aim of which is to allow taxpayers to voluntarily settle unintentional errors quickly, even within 15 days. It is important, however, to emphasise that this supportive action is addressed only to actors demonstrating compliant behaviour. If the taxpayer does not resolve the contradictions, or repeats previous omissions, the authority proceeds with immediate, targeted tax inspection.

In 2026, the focus of the examinations prominently includes the dynamically expanding e-commerce, online marketplaces, as well as the control of content providers generating revenue from social media. The NAV also strictly monitors companies operating from long-term member loans, as well as companies submitting “tax-minimising” declarations alongside high turnover. In the circle of prominent taxpayers, transfer pricing and transactions between related enterprises – particularly in the automotive, construction and IT sectors – continue to enjoy the highest priority. In addition, during the revisions, the authority pays special attention to the regularity of employment and the filtering out of possible abuse with family policy benefits.

New General block exemption regulation (GBER): The rules for state aids are simplifying

At the end of February 2026, the European Commission published the new draft of the General Block Exemption Regulation (GBER) applicable to state aids. The proposal aims to reduce administrative burdens and to align the regulatory framework with current market and technological conditions. The new regulatory draft can be commented on until 23 April 2026, and according to the plans it would enter into force from 1 January 2027.

One of the essential elements of the amendments is that the agricultural, fisheries and aquaculture sectors would also fall under the scope of the GBER, enabling member states to apply more uniform law. In response to technological development, the support for the digital transition of SMEs, as well as small and medium-sized market capitalisation companies, appears in the regulation as a standalone, new eligible activity.

During the implementation of the aids, the application of simplified cost accounting methods would become general instead of itemised verification of actual costs. In certain priority areas, such as R&D or environmental protection, the conditions for granting aid would simplify, and a higher aid intensity would be applicable regardless of company size. In addition, the obligation to prepare a prior evaluation plan would cease for large-budget aid programmes.

In the energy sector, the provision of operating aids for renewable energy and energy-intensive industry would become simpler. According to the proposal, the annual 300-million-euro budgetary ceiling applicable to such types of programmes would cease, providing a wider framework for the use of national resources.

Along the lines of social and labour market objectives, higher aid intensity would become available for energy efficiency investments in social and affordable housing projects, as well as for training programmes aimed at developing digital and STEM skills. Finally, the draft also facilitates young, innovative enterprises’ access to research and development aids.

8 days for invoicing not always appropriate – The National Tax and Customs Administration (NAV) has imposed a fine for the late issuance of the invoice

According to the VAT Act, the invoice must be issued immediately if the buyer has paid in advance. In a recently published case by the Curia, the question was what this immediacy means.

In the case, a webshop engaged in home delivery was inspected. On the webshop, payment by card had to be made in advance, after which the ordered goods were delivered to the home. The webshop did not send the invoice for this immediately, but later, within 8 days, by e-mail to the buyer – in this case to the NAV. According to the NAV, this was late, because the invoice should have been sent at the same time as the delivery, and therefore it imposed a 150,000-forint default fine. The webshop challenged the fine in court. The case went to the Curia, which stated that the imposition of the default fine was correct.

The important lesson of the case for everyone is that the Curia made it clear that in the case where the buyer has paid everything in advance – and it does not matter whether this is traditional online payment or advance payment had to be paid –, the invoice must be issued and handed over or sent to the buyer by the time of performance. Therefore, in cases where a company requests 100% advance payment or prepayment from the buyer, it must pay very close attention to the fact that the 8-day invoicing known in public knowledge is not sufficient.

It may be worthwhile to review the internal processes to see if there is any case at the company where the buyer already pays the full fee in advance, but the invoicing process takes place in the traditional way, subsequently.

Points granted upon purchase and the voucher

In a recent Court of Justice of the European Union case, the question was whether the points granted in the loyalty programme qualify as a voucher from the perspective of value added tax (VAT). The taxpayer gave points to the participants of the programme after purchases, which could be redeemed at later purchases realised in its stores. The points could only be used together with a new purchase; the products could not be purchased with a combination of points and money.

According to the VAT rules, an instrument qualifies as a voucher if the voucher or its conditions determine the product or the seller. In addition, there must also be an obligation that the voucher is accepted as consideration for the product sale.

Based on the final conclusion, the second condition was not fulfilled, so treatment as a voucher is excluded. Namely, the points do not oblige product sale; they only provide a discount in the case of a later purchase (thus they rather operate as promotional instruments that encourage further purchases).

Results of the Niveus corporate survey: Cautiously optimistic expectations, strengthening AI openness among domestic enterprises

Based on Niveus’ latest economic expectations survey prepared with the involvement of nearly 800 enterprises, domestic companies continue to look cautiously at the economic outlook, but at the same time clearly open up to technological developments, particularly towards artificial intelligence.

43% of the enterprises expect a deteriorating economic environment in the next year. This represents a moderation compared to 58% in 2025 (47% in 2024), but still reflects restrained expectations. 43% of the companies are preparing for an unchanged environment, while only 14% expect improvement.

The enterprises judge their own operations more favourably: nearly half of the companies expect stable operations, while about one-third expect deterioration.

In the field of employment, waiting is still characteristic: in 2025 nearly three-quarters of the companies, in 2024 57% expected unchanged headcount, and this year’s data also do not indicate significant shift. However, the wage development plans have fallen back: while in 2024 nearly 70% of the enterprises, in 2025 already only 42% planned wage increases.

The willingness to invest is strengthening: in 2024 53% of the companies, in 2025 already 67% planned development even without grant sources. However, the role of supports remains decisive: in 2024 21% of the enterprises, in 2025 8% would only implement investment in the case of grant sources, while the proportion of those not planning development at all remains around 25%.

A significant change can be observed in crisis management preparedness: while in 2024 83% of the enterprises had a crisis plan, this ratio decreased to 32% by 2025, and to 25% by 2026.

One of the most important findings of the research is that enterprises are increasingly turning towards efficiency-improving solutions. 62% of the companies are examining the application of artificial intelligence or automation, 24% already use such solutions, 10% plan the introduction, while only 5% do not deal with the issue.

Among the factors hindering operations, the unpredictability of the regulatory environment continues to stand out, which nearly 60% of the respondents marked as the biggest challenge. In addition, 25% of the enterprises consider the high tax burden on wages, and 16% consider inflation as a significant problem.

We thank our clients and partners for their participation in completing our survey!

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If you have any questions regarding the above, please do not hesitate to contact us.