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Lilla Németh

150-million Dilemma – Changes in the Regulation of Fiscal Representation

As of 1 January 2025, the new legislation has introduced more stringent rules regarding which companies may serve as fiscal representatives for...
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Client Gate+ and DÁP: end of the Client Gate and the new options

Significant changes will take effect in Hungary\'s electronic administration system starting 16 January 2025: the current form of the Client Gate (Ügyfélkapu) will be discontinued. In the future, users will have two alternative solutions to choose from: the Client Gate+ (Ügyfélkapu+) and the DÁP (Digital Citizenship Program) mobile application, offering new options for online administration. Both individuals and businesses must consider in advance how they will...

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Data reconciliation procedure - new Hungarian tax authority procedure from 2025

The Hungarian tax authority is constantly improving its control methods to ensure transparency and compliance of economic operators, and the data reconciliation procedure is a new step in this direction. The main purpose of the data reconciliation procedure is that the HUTA regularly compares the data from the real-time invoice reporting system with the information on the VAT returns submitted by companies.

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New penalty in 2025: what does it mean for employers?

Starting from the summer of 2025, employers must prepare for a new penalty that will affect procedures aimed at clarifying insured employment relationships. The new legislation aims to ensure compliance with employment and reporting obligations and increase the accuracy of reporting processes. The new rules provide for severe penalties depending on the seriousness of the offence.

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