On 8 May 2019, the Hungarian National Tax and Customs Administration issued a notice to remind taxpayers that they must prepare their transfer pricing documentation by 31 May 2019 if they are required to keep transfer pricing records and closed their business year on 31 December 2018. In addition to the upcoming deadline, it should also be taken into account that all associated enterprises will be required to apply the new, multi-level documentation format that shall comprise, as a minimum, the “Master File” and the “Local File”.
Next post
Tax Treaty News: May 2019
»
Tax Treaty News: May 2019
Related Posts
Hungary approves tax treaty protocol signing with Kuwait
July 01, 2026
Hungary’s government has authorised the signing of a protocol to amend and update the 1994 Hungary–Kuwait Income and Capital Tax Treaty, as amended by the 2001 protocol. The authorisation was issued under Government Resolution No. 1213/2026 (VI.
Read More
Hungary approves income tax treaty signing with Angola
July 01, 2026
Hungary has granted authorisation for the signing of an income tax treaty with Angola. The authorisation was issued under Government Resolution No. 1212/2026. (VI. 29.) as published in the Official Gazette No. 81 on 29 June 2026. The tax treaty
Read MoreHungary: NAV publishes guidance on global minimum tax data reporting obligations
June 12, 2026
Hungary's National Tax and Customs Administration (NAV) has announced the release of the Factsheet for Global Minimum Tax Reporting (DAC9/GIR) on 4 June 2026. The factsheet provides practical guidance for multinational and large domestic
Read MoreHungary: NAV introduces GloBE top-up tax reporting form
June 01, 2026
Hungary's National Tax and Customs Administration (NAV) has introduced an expanded version of Form 24GLBADO to streamline reporting of the country's additional global minimum tax requirements. The form, initially used for advance qualified domestic
Read MoreHungary issue global minimum tax reporting guidelines
May 20, 2026
Hungary’s tax authorities released comprehensive guidance on 13 May 2026 addressing the reporting requirements for global minimum tax obligations. This guidance provides taxpayers with clarity on the detailed data submissions required under
Read MoreHungary gazettes permanent suspension of advertisement tax
May 18, 2026
Hungary has gazetted the Act XIV of 2026 on 9 May 2026, introducing various amendments and measures that entered into force on 14 May 2026. The Act also elevates certain provisions of government decrees to a statutory level, including those of
Read More