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20 July 2018

Since 1 December 2016, companies shall meet the requirement of publishing and deposit the financial statements using the so called „Online Beszámoló és űrlapkitöltő Rendszer” known as „OBR”, which system also monitors the capital situation of the companies. 

/en-gb/insights/featured-insights/the-significance-of-solving-the-capital-situation
26 June 2018

On 19th March 2018 a new 7/2018 (III. 19.) Decree of Ministry for National Economy was published which amends the previous (31/2016 (IX. 2.)) Decree about technical requirements, operations and maintenance, and data-providing obligations to the NAV (Hungarian tax authority) of food & beverage...

/en-gb/insights/featured-insights/significant-changes-in-the-operations-of-automatic-vending-machines
26 June 2018

After 3 years of waiting, on 1st of April 2018 a new Agreement on Social Security came into force, this time between the Republic of Hungary and Turkey.

/en-gb/insights/featured-insights/agreement-between-the-republic-of-hungary-and-turkey-on-social-security-came-into-force
26 June 2018

Beside the online data-reporting obligation of invoicing softwares from 1st July, further changes are expected in the VAT system from 1 January 2019. These changes will have to be applied not only in Hungary: in December the European Council accepted the new rules affecting all member states of...

/en-gb/insights/featured-insights/new-eu-vat-rules
26 June 2018

Beside the online data-reporting obligation of invoicing softwares from 1st July, further changes are expected in the VAT system from 1 January 2019. These changes will have to be applied not only in Hungary: in December the European Council accepted the new rules affecting all member states of...

/en-gb/insights/new-eu-vat-rules
18 May 2018

Based on Estonian, Swedish and Catalonian examples, the e-prescription has been introduced also in Hungary thanks to EU funding. Basically, this means that the paper-based prescriptions currently in use will be replaced by an electronic registration system from November 1, 2017.

/en-gb/insights/featured-insights/e-prescription
17 April 2018

Enterprises shall comply with their obligation to publish and deposit their financial statements report by sending it electronically to the Company Information Service via the government’s portal until the last day of the fifth month after the last day of the relevant financial year - if the last...

/en-gb/insights/key-items-about-the-e-publishing-of-the-financial-statements
17 April 2018

This is the first time when the new data reporting requirement described in Act LXXXI of 1996 on Corporate Tax and Dividend Tax (7.§ 4th paragraph) has to be applied. According to this obligation, the taxpayer can reduce the pre-tax profit by the bad debt of outstanding claims towards related...

/en-gb/insights/new-data-reporting-requirement-in-corporate-income-tax
17 April 2018

Due to the success of the draft personal income tax return preparation program of NAV, from this year it provides similar services to taxpayers in connection with excise tax as well.

/en-gb/insights/nav-prepares-tax-return-drafts-for-a-wider-range-of-taxpayers
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