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A significant procedural change affects companies that have implemented investments related to development tax allowance. The obligation is no longer linked solely to the actual use of the tax allowance, so earlier notifications and approvals should also be reviewed.
The Hungarian Tax Authority has published version 2.0 of the eVAT XSD, which may become available in the test environment from July 2026. With the planned phase-out of ÁNYK, VAT return processes are gradually shifting to the eVAT system. Therefore, affected businesses should review their systems, data connections and internal processes in due time.
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