Director, Tax services
Lilla Németh is involved in the elaboration and adaptation of automated tax solutions and the tax-focused development and implementation of our Connectax platform supporting the fulfilment of tax return filing and invoice data reporting obligations.
Previously, she was a member and later the head of the financial representation team of RSM Hungary Zrt. specializing in international VAT services. She is currently leading the compliance team of the tax business. She is involved in indirect tax audits, the solving of clients' tax problems and in the introduction and supporting of new financial representation and tax registration clients.
Continuously following changes in domestic VAT and invoicing legislation, she provides webinars and presentations both online and offline on digitalization and online invoice data reporting.
From 4 January 2021, the online invoice reporting will extend to almost all invoices issued by domestic companies, including the sales of webshops. According to the latest announcement of the Hungarian Tax Authority, foreign webshops exempted from providing real-time invoice data in case of their sales in Hungary.
Read moreA substantial change was introduced from 1 January 2021 in the recapitulative statements (M-sheet) to be submitted as part of the VAT return. The change concerns all taxable persons receiving final invoices from domestic partners, which were preceded by an advance invoice and are subject to the reporting obligation.
Read moreFrom January 2021, the scope of invoices concerned by online invoice data reporting was extended to include all taxable persons issuing invoices under Hungarian tax numbers.
Read moreRecently you have found on a number of occasions that the NAV Online Invoice system that receiving real-time invoice data reporting from Hungarian taxpayers was not working. Does the question arise what responsibilities and actions the management of tax authority malfunctions entail for the taxpayers?
Read moreThe tax authority published some unexpected information: the NAV Online Invoice schema, which will be introduced on 1 January 2021, changed at a number of points on 1 December. The data supply system is still being updated, the developer documentation and the xml examples have also been updated.
Read moreSubstantial changes await Hungarian taxable persons yet again. The changes concerning the NAV online invoice data reporting system effective from 2021 will extend the invoice reporting obligation to almost all transactions of every Hungarian company.
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