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taxpayer rating

From 1 January 2016, NAV (HU TA) introduced a new rating category for group taxpayers and VAT-registered taxpayers listed in the trade register. 

Accordingly, taxpayers may be classified under three ratings: 

  • General taxpayer according to the previously applicable, general rules, 
  • Reliable taxpayers according to rules more relaxed relative to previous rules, 
  • Risky taxpayers according to rules stricter than previous rules. 

Ratings are reviewed quarterly with NAV (HU TA) notifying taxpayers of the rating and the change of rating electronically. Ratings may also be inquired through the "ügyfélkapu" government internet portal. 

Taxpayers are rated automatically, i.e. rating is not granted upon request unlike previously in respect of qualified taxpayers or listing in the database of taxpayers free from public debt. 

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