Hungary: NAV to expand AI-driven tax fraud detection in 2026
Hungary's tax authority, the National Tax and Customs Office (NAV) will significantly expand its use of artificial intelligence and risk analysis to identify fraudulent taxpayers in 2026, NAV President Ferenc Vágujhelyi stated on 20 February
See MoreHungary releases ViDA implementation plan
Hungary's National Tax and Customs Administration (NTCA) and Ministry of National Economy (NGM) have published a roadmap for implementing the EU’s ViDA directive. The plan outlines major changes to Hungary’s e-invoicing system. Core
See MoreHungary mandates digital receipt reporting for businesses without cash registers from September 2026
Hungary’s National Tax and Customs Administration (NAV) has announced that Hungarian businesses not using cash registers or e-cash registers must report receipt data to NAV, starting 1 September 2026. Companies already issuing receipts through
See MoreHungary revises Pillar 2 GloBE notification form
Hungary’s tax authority (NAV) issued a notice announcing updates to the Pillar Two GloBE notification form on 20 February 2026. The revisions add several new mandatory data fields and provide further clarification on how entities are required to
See MoreHungary: Tax authority updates retail tax guide for 2025
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
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Hungary updates transfer pricing documentation framework
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
See MoreHungary consults draft decree to advance global minimum tax
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
See MoreHungary updates 2608 tax return form, aims to enhance transparency and data accuracy
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
See MoreHungary ratifies GIR MCAA
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
See MoreHungary enacts 2026 autumn tax reforms, additional measures
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
See MoreHungary consults overhaul of transfer pricing documentation rules
Hungary’s Ministry of National Economy announced, on 2 December 2025, that it is inviting feedback on a proposed overhaul of its transfer pricing documentation rules. The revision aims to clarify reporting requirements, expand the information
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Hungary: NAV publishes draft 08E form to simplify insured-relationship reporting from 2026
Hungary’s National Tax and Customs Administration (NAV) has published a draft version of the new 08E form, which will replace the long-standing T1041 reporting form for insured relationships from 1 January 2026. The draft includes updated form
See MoreHungary: Parliament proposes tax measures to ease business taxesÂ
The Hungarian National Assembly is reviewing Bill T/13110, which aims to reduce the tax burden on businesses by introducing a range of changes to tax rules and thresholds. This legislative package, titled "Measures to Reduce the Tax Burden on
See MoreHungary: Parliament adopts revised global minimum tax, reporting regulations
Hungary’s parliament approved two bills (T/12802/7 and T/12801/12) on 18 November 2025 that introduce significant updates to the country's tax framework and reporting obligations. Among the key changes, the legislation revises Hungary’s
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Hungary, Switzerland: Amending protocol to tax treaty enters into force
The amending protocol the 2012 income and capital tax treaty between Hungary and Switzerland entered into effect on 16 November 2025. The protocol will generally take effect from 1 January 2026 for withholding and other taxes. Changes under
See MoreHungary gazettes laws on ratification of CARF MCAA
Hungary’s President has signed the Law No. LXXIII of 2025 on the Multilateral Competent Authority Agreement on Automatic Exchange of Information Pursuant to Crypto-Asset Reporting Framework (CARF MCAA), and its list of participating jurisdictions,
See MoreHungary gazettes laws on ratification of DPI MCAA
Hungary’s President has signed the Law No. LXXIII of 2025 on the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) approving the DPI MCAA and its list of
See MoreHungary joins GIR MCAA
Hungary has joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), under Pillar 2 of the OECD/G20 Inclusive Framework's two-pillar solution, as of 31 October 2025. The Global Anti-Base Erosion
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