Hungary’s Tax and Customs Agency has released the updated version of the GloBE data sheet on 5 December 2024.
The data sheet features technical enhancements and detailed field definitions to simplify XML completion and includes a User Guide.
The announcement includes links to the updated datasheet and User Guide in both English and Hungarian. The data sheet must be submitted via the ONYA interface.
Earlier, Hungary’s Parliament passed legislation to implement the Pillar Two global minimum tax (GloBE) rules under Council Directive (EU) 2022/2523 of 14 December 2022 on 21 November 2023.