Hungary approves tax treaty protocol signing with Kuwait
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.
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Hungary approves income tax treaty signing with Angola
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
See MoreHungary: NAV publishes guidance on global minimum tax data reporting obligations
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
See MoreHungary: NAV introduces GloBE top-up tax reporting form
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
See MoreHungary issue global minimum tax reporting guidelines
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
See MoreHungary gazettes permanent suspension of advertisement tax
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
See MoreHungary: NAV clarifies GloBE information return requirements
Hungary’s National Tax and Customs Administration (NAV) has published an explanatory guide to the GloBE Information Return (GIR) XML schema, aligned with OECD definitions, to clarify data reporting requirements under the country’s DAC9
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Hungary referred to EU Court over contested retail tax regime on foreign retailers
The European Commission announced on 28 April 2026 that it has decided to refer Hungary to the Court of Justice of the European Union for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and
See MoreHungary maintains 0% advertising tax rate despite earlier reinstatement plans
Hungary has gazetted Government Decree No. 87/2026 on 23 April 2026, which maintains the 0% advertising tax rate in effect since 1 July 2019. Without this intervention, the advertising tax would have been reinstated on 1 July 2026. The new decree
See MoreHungary releases technical specifications for DAC9 global minimum tax reporting
Hungary's National Tax and Customs Administration (NAV) has published the technical API specifications for DAC9 reporting on 25 March 2026. The affected taxpayers must submit their first GloBE Information Return (GIR) by 30 June 2026, as mandated
See MoreHungary: Government gazettes authorisation to sign tax treaty with Ethiopia
Hungary has gazetted Government Resolution 1101/2026 (III. 19.) on 19 March 2026, authorising the signing of an income and capital tax treaty with Ethiopia. This development follows after Ethiopia and Hungary concluded a second round of
See MoreHungary: 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
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