Hungary initiates authorisation process for Carbon Border Adjustment Mechanism (CBAM)

Hungary’s tax authority published a retail tax guide on 19 December 2025, presented in a Q&A format, detailing obligations for domestic and foreign businesses, including platform operators, for the 2025 tax year. Under the rules, businesses

Hungary has adopted revised transfer pricing documentation rules under Decree No. 45/2025, published in the Official Gazette on 23 December 2025. The revised rules will require taxpayers to reassess their compliance approach ahead of the 2026

Hungary’s Ministry for National Economy initiated a public consultation on a draft ministerial decree on 13 December 2025 to establish the detailed implementation rules for reporting, filing, and payment obligations under the global minimum tax

Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is

Hungary published Act XC of 2025 in the Official Gazette on 16 December 2025, ratifying the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA). Hungary joined the GIR MCAA, under Pillar 2 of the OECD/G20

Hungary has enacted several significant tax measures through legislative acts to reduce administrative burdens, promote business investment, and align domestic rules with EU directives. The measures are scheduled to take effect in 2026 unless