Director, Tax services
Lilla Németh is involved in the elaboration and adaptation of automated tax solutions and the tax-focused development and implementation of our Connectax platform supporting the fulfilment of tax return filing and invoice data reporting obligations.
Previously, she was a member and later the head of the financial representation team of RSM Hungary Zrt. specializing in international VAT services. She is currently leading the compliance team of the tax business. She is involved in indirect tax audits, the solving of clients' tax problems and in the introduction and supporting of new financial representation and tax registration clients.
Continuously following changes in domestic VAT and invoicing legislation, she provides webinars and presentations both online and offline on digitalization and online invoice data reporting.
As of 1 January 2025, the new legislation has introduced more stringent rules regarding which companies may serve as fiscal representatives for foreign businesses In Hungary. From this date, all fiscal representative companies must have a registered capital of at least HUF 150 million. Failure to comply with the capital increase requirement jeopardizes the fulfilment of tax obligations.
Read moreA number of Hungarian businesses are involved in international trade, including intra-Community supplies of goods, import of goods from third parties or supplies of services abroad. For cross-border transactions, it is important to examine whether there is a requirement to register for VAT abroad and whether any VAT liability arises abroad. Below we present five cases where companies are required to pay VAT abroad in connection with cross-border transactions and must therefore apply for a tax number.
Read moreAt the beginning of October 2024, once again, the Court of Justice of the European Union ruled in favour of the taxpayers in a case regarding the right to deduct VAT. Although the judgment was delivered in a case in Romania, its findings can make a significant contribution to the successful exercise of the right of Hungarian businesses to deduct VAT.
Read moreThe Court of Justice of the European Union (CJEU) has ruled (C-746/22) that a Hungarian rule which does not allow foreign taxpayers to submit their VAT refund documents even in the second instance procedure is not in line with the EU law. The CJEU found that the Hungarian legislation infringes the principle of VAT neutrality and the principle of effectiveness, as it prohibits taxpayers from providing the additional information requested by the first-tier tax authority in an appeal to the second-tier tax authority.
Read moreFrom January 1, 2024, the deposit return system for mandatory deposit fee products marketed domestically, the DRS, will be implemented. The mandatory deposit fee system imposes tasks on both manufacturers and distributors, and due to the introduction of the DRS, the summer tax package also amended the VAT law effective from January 1, 2024. In the following blog post, we will present the most important VAT-related effects of the new DRS system.
Read moreUK companies have no longer been subject to EU VAT laws since 2021; therefore their Hungarian tax liabilities are governed by different rules. How can VAT regulations be interpreted in this new situation and what have taxpayers experienced since Brexit? In our blog post below we have summarised the most important changes from a VAT perspective.
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