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Lilla Németh

Director, Tax services

Lilla Németh is a project manager in Digital Tax Solutions division, she is involved in the design and adaptation of automated solutions for tax purposes, in the implementation of our Connectax platform that supports our clients' tax returns and billing obligations compliance.

She has joined to RSM Hungary in 2009 as a member of our fiscal representation group specialized for international VAT services. She has been involved as an indirect tax advisor in indirect tax audits for our global corporate clients, managing customer tax problems, supporting new fiscal representation and tax registration processes of our partners.

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Digital tax solutions

In cooperation with our legal, tax and VAT experts, our digital tax business line prepares automated solutions to support companies in the preparation of tax returns and the fulfillment of their invoice data reporting obligations.
Hungary introduced real-time invoice reporting obligation from 1 July 2018. Our digital experts can support companies fulfilling this reporting obligation with our ConnecTAX platform's digital solutions in compliance with Hungarian regulation.

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Lilla Németh's topics

Lilla Németh

What to do if National Tax and Customs Administration (NAV) asks about online invoice differences?

With the end of the grace period approaching, the Hungarian tax authority applies enhanced scrutiny to the online invoice data reporting of companies and also compares the invoice data received to domestic recapitulative statements. Due to the changes in the regulation of online invoice data reporting and the digitalization efforts of NAV, there is a greater focus on the testing of the quality of data reporting.

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Lilla Németh

The 5 most common, correctable errors in Hungarian VAT Returns

The changes entered to force from 1 July prompted experts who prepare VAT returns to reconsider certain things. From the second half of 2020, the value limits on incoming invoices to be declared on MSheets of the VAT return and outgoing invoices to be reported in the Hungarian Tax Authority online invoice data reporting system were eliminated.

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Lilla Németh

VAT return from 1 July: M sheets must also be reported without a threshold in Hungary

From 1 July, 2020 according to the VAT Act, the data of all approved incoming supplier invoices for which the company intends to exercise the right to deduct VAT must be provided to NAV on the M-sheet in the domestic recapitulative statement, regardless of the VAT threshold. This will make not only the invoices issued, but also the invoices approved between companies, fully visible to the tax authority.

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Lilla Németh

Digital tax revolution in Hungary

Hungary is at the top regarding the VAT rate and the rate of the VAT-gap reduction. We may feel right in the middle of a digital tax revolution. Regarding taxation, we can witness changes of such scale and intensity that are unprecedented.

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Lilla Németh

All roads lead to digitization in taxation as well

Also as a result of electronic data disclosures – real-time invoice data reporting, EKAER, or online cash register data – the estimated VAT gap in Hungary has decreased considerably in the course of the past 5 years, to 9 per cent in 2018. In the meantime, the scope of tax information possible to be digitally queried from HU TA databases is extended significantly.

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Lilla Németh

Online invoice reporting - the most common faults

For nearly a year, in Hungary taxpayers have been required to report their invoices issued to domestic taxpayers in real time, whenever the chargeable VAT exceeds HUF 100,000. What are the most common faults and challenges in the Hungarian online invoice reporting?

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