Tax – Blog | RSM Hungary

2025.04.29Tax

Implementation of a new ERP System: Tax and accounting pitfalls to watch out for

The implementation of a new ERP system is not merely an IT project, but a complex transformation that affects nearly every operational area of a company. This is especially true when the ERP system is provided by a foreign parent company and needs to be adapted to the Hungarian regulatory environment. The key to a successful implementation lies in thorough planning, well-thought-out processes, and, last but not least, the involvement of appropriate expert support – particularly in the areas of taxation and accounting.

Ottó Bulátkó

2025.04.17Tax

Changes to late payment penalty imposed by the tax authority from 2025

From 2025, the Hungarian tax authority introduces a new system for imposing late payment penalty: instead of an annual one-time charge, late payment fee is charged monthly on the tax account. This means that the fee on late tax payments is calculated and collected for each month.

Szilvia Süli

2025.03.14Tax

Draft Personal Income Tax Return– Check it!

The 2024 personal income tax (PIT) return drafts prepared by the National Tax and Customs Administration (“tax authority”) have been available on the eSZJA platform from 15 March 2025. However, it is crucial for all taxpayers to carefully review and, if necessary, modify their draft return to avoid tax risks and take advantage of tax reduction opportunities provided by law.

Ottó Bulátkó

2025.03.17Tax

The Tax Authority’s inspection plans for 2025 – special emphasis on supporting procedures

The 2025 inspection plan of the National Tax and Customs Administration (NAV) outlines the areas that will receive special attention from the tax authority in Hungary. Similar to previous years, targeted inspections are expected based on risk analysis, with particular focus on data reconciliation procedures, preliminary checks of business partners, and high-risk activities.

Mátyás Budai

2025.03.10Digital Tax

Data Reconciliation Procedure 2025: Focus on Compliance and Data Quality

The Hungarian tax authority’s data reconciliation procedure introduces significant changes that not only support companies’ compliance but also enhance the efficiency of the tax authority’s operations. One of this year\'s key innovations is the advancement of data-driven systems and the application of AI-driven risk analysis for the targeted selection of tax audits. The procedure specifically focuses on data quality, as accurate and consistent data is essential for proper data analysis.

János Karczub

2025.02.28Tax

Transfer Pricing Adjustment 2025: Avoid Tax Pitfalls

As the 2025 deadline for preparing transfer pricing documentation approaches for companies with a calendar fiscal year, the issue of subsequent transfer pricing adjustments is once again coming into focus. In recent years, in Hungary significant tightening measures have been introduced which all companies should take into account to avoid tax risks.

Viktória Clamba

2025.02.24Tax

Global minimum tax step-by-step: important deadlines and tasks

Global minimum tax is not only a new tax rule but also a complex compliance challenge for the companies concerned. The preliminary data reporting and notification obligations already raised serious questions, but the real challenge will need to be faced during the 2024 year-end closing and audit. In case a group member subject to the global minimum tax dos not meet any exemption criterion, additional tax liability may arise. Time is short and compliance requirements are complex - so there is no point in delaying preparation. It is worth thinking through the necessary steps now to avoid unexpected tax burdens and compliance risks.

Ottó Bulátkó

2025.01.21ECJ Tax

VAT tax base reduction: how can pharmaceutical manufacturers and distributors save millions?

The Court of Justice of the European Union has already ruled in favour of Hungarian taxpayers on several occasions in relation to VAT. At the end of 2024, a favourable decision was made for pharmaceutical manufacturers and distributors, significantly affecting the VAT base. According to the decision, they may reduce their VAT base by the amount of the sector-specific surtax imposed on them.

Kinga Csepei

2025.01.06Tax

Changes to taxation in 2025 – look out for these at the start of the new year

As in previous years, several legislative amendments affecting taxation were introduced, some of which were enacted by Governmental Decree. The most significant tax changes were included in Act LV of 2024, titled \"On the Amendment of Certain Tax Laws,\" which was adopted on November 29, 2024.* In our blog we summarize the changes that companies need to look out for in their 2025 operations.

Dániel Sztankó

2024.12.17Tax

Client Gate+ and DÁP: end of the Client Gate and the new options

Significant changes will take effect in Hungary\'s electronic administration system starting 16 January 2025: the current form of the Client Gate (Ügyfélkapu) will be discontinued. In the future, users will have two alternative solutions to choose from: the Client Gate+ (Ügyfélkapu+) and the DÁP (Digital Citizenship Program) mobile application, offering new options for online administration. Both individuals and businesses must consider in advance how they will authenticate themselves when accessing state-provided electronic services in the future — whether through the Client Gate+ or the DÁP.

Blog

Featured tags