Manager, Tax services
Ottó Bulátkó is a qualified lawyer, tax advisor. He joined the RSM tax team in 2014 and has been engaged in taxation matters directly or indirectly for 15 years. He began his career at the tax authority, working on the interpretation and maintenance of the Act on tax proceedings and also took part in the electronic tax administration development projects. Then he gained years of experience in the audit of Large Taxpayers.
His main professional field of expertise includes tax audits, tax representation and contact with the tax authority, voluntary tax allocations and spectacular sports support.
From 2025, the Hungarian tax authority introduces a new system for imposing late payment penalty: instead of an annual one-time charge, late payment fee is charged monthly on the tax account. This means that the fee on late tax payments is calculated and collected for each month.
Read moreThe 2025 inspection plan of the National Tax and Customs Administration (NAV) outlines the areas that will receive special attention from the tax authority in Hungary. Similar to previous years, targeted inspections are expected based on risk analysis, with particular focus on data reconciliation procedures, preliminary checks of business partners, and high-risk activities.
Read moreThe Court of Justice of the European Union has already ruled in favour of Hungarian taxpayers on several occasions in relation to VAT. At the end of 2024, a favourable decision was made for pharmaceutical manufacturers and distributors, significantly affecting the VAT base. According to the decision, they may reduce their VAT base by the amount of the sector-specific surtax imposed on them.
Read moreTax authority inspection, tax audit, compliance audit/minutes – these are the terms that every taxpayer should understand. What is more, you should know the detailed rules of the tax audit and the compliance investigation, as it is important what kind of protocol the tax authority review is based on.
Read moreAs of 1 August, the provisions of the Act on the Rules of Taxation on default penalty will be amended. The Hungarian Government, in reference to the war between Russia and Ukraine, doubles the penalty for general default, the failure to report employees, and non-compliance with the obligations to issue invoices, receipts and keep documents.
Read moreThe tax authority\'s 2024 audit plan has been published and shows that this year\'s tax audits will focus on affiliated companies, transfer pricing, employee stock ownership plans and foreign income, but large employers should also expect inquiries. The range of activities identified as high risk has also been significantly extended, including focus on income from controlled capital market transactions and cryptocurrencies.
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