The Hungarian tax authority (NAV) has published its audit plan for 2025
The inspection of large taxpayers and activities deemed risky by the tax authority continues to play a key role in this year’s audit plan, as outlined in the NAV’s audit plan published on March 11, 2025. The significance of automated audits – which examine discrepancies between invoice and receipt data reporting and tax return data – is also growing. In our newsletter, we summarize the main audit directions.
As we observed in the second half of 2024, there is a growing focus on transfer pricing audits; the examination of the arm’s-length nature of prices applied between related parties is included in the 2025 audit plan.
For large taxpayers, the tax authority will verify the proper use of corporate income tax allowances related to investments and developments, the correct determination of corporate tax base increasing and decreasing items, compliance with the rehabilitation contribution obligation, and the proper accounting of tax-exempt payments functioning as wage supplements.
According to the audit plan, taxpayers who have operated for several years with shareholder loans, those who have been continuously carrying forward reclaimable VAT for years, and those who regularly submit NIL returns but conduct sales according to control data (online invoicing system and/or detailed VAT data of partners, online cash registers, etc.) are expected to be at high risk of tax audits. Additionally, businesses showing an extraordinary increase in turnover within their first year of operation, those conducting large volumes of business without employees, and tax minimizers with high turnover will be in the tax authority’s focus.
The tax authority continuously monitors discrepancies between data provided by online invoice data reports and online cash registers and the data in VAT returns. It also collects data through international information exchange and uses state-of-the-art data analysis methods to select taxpayers for audits. In addition to tax audits and compliance investigations, the tax authority may also conduct data reconciliation procedures under the new rules that came into effect on January 1, 2025.
In 2025, the Hungarian tax authority will pay particular attention to sectors that were already monitored, such as security services, cleaning, computer hardware trade, the construction industry, event organization, marketing, advertising agencies, and the wholesale trade of certain agricultural products and food. Additionally, this focus will extend to new sectors, including the used vehicle and vehicle parts trade, vehicle repair, tire and rim sales, as well as businesses engaged in e-commerce, online commercial platforms, and internet content services. Textile wholesalers and retailers, as well as fruit and vegetable traders, can also expect more frequent inspections.
Special attention will also be given to sellers of Far Eastern products, beauty industry service providers (hairdressers, cosmeticians, nail technicians, pedicurists, and style consultants), and fitness service providers (personal trainers and massage therapists), all of whom will be particularly scrutinized.
Additionally, the tax authority will increase its scrutiny of excise duty-related activities.
The complete audit plan can be read here:
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