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.
Once again, substantial changes are coming in the Hungarian National Tax and Customs Administration’s (NAV) online invoice data reporting system. With the introduction of 3.0 XML, new requirements and new opportunities will come up from 2021 for taxpayers and service providers in Hungary.
Read moreWith the end of the grace period approaching, the Hungarian tax authority applies enhanced scrutiny to the online invoice data reporting of companies and also compares the invoice data received to domestic recapitulative statements. Due to the changes in the regulation of online invoice data reporting and the digitalization efforts of NAV, there is a greater focus on the testing of the quality of data reporting.
Read moreThe changes entered to force from 1 July prompted experts who prepare VAT returns to reconsider certain things. From the second half of 2020, the value limits on incoming invoices to be declared on MSheets of the VAT return and outgoing invoices to be reported in the Hungarian Tax Authority online invoice data reporting system were eliminated.
Read moreOne of the most hyped topics of this year are electronic invoices and electronic invoicing. On the side of businesses, there is an increasing demand for better understanding of rules and best practices concerning the electronic issuing and acceptance of invoices. The growing demand for epidemic-proof digital solutions combined with the Hungarian Tax Authority expectations all bring the spotlight to electronic invoicing.
Read moreThe online invoice experience of nearly 300,000 first Hungarian swallows can be found useful for those taxpayers who join later. Summarizing our experience as a tax consultant and digital tax solution provider, with the understanding of corporate operations and expectations of the Hungarian Tax Authority (NAV),we would like to draw your attention to some challenges and faults to help newcomers to the world of online invoice reporting.
Read moreFrom 1 July, 2020 according to the VAT Act, the data of all approved incoming supplier invoices for which the company intends to exercise the right to deduct VAT must be provided to NAV on the M-sheet in the domestic recapitulative statement, regardless of the VAT threshold. This will make not only the invoices issued, but also the invoices approved between companies, fully visible to the tax authority.
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