Firms globally<\/p>\n<\/div><\/div><\/div>
Offices worldwide<\/p>\n<\/div><\/div><\/div>
Professionals across the globe<\/p>\n<\/div><\/div><\/div>
Countries that we operate in<\/p>\n<\/div><\/div><\/div>
International Accountancy Network<\/p>\n<\/div><\/div><\/div>
Generated by member firms in aggregate fee income<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>
PKF Hungary<\/strong> company group provides primarily audit, accounting and tax advisory services<\/strong> for its Hungarian and international clients. The PKF Global<\/strong> (www.pkf.com<\/a>) network was formed in 1969 as Pannell Kerr Forster, today it administers a network of legally independent member firms in 150 countries. Our office joined PKF Global network in 1996, we take advantage of the global knowledge and network, combining them with our local expertise. Most of our clients<\/strong> are international groups and leading Hungarian enterprises, representing various industries. Our team<\/strong> consists of Hungarian registered auditors, tax advisors and certified accountants, we work in English language.<\/p>\nOur values<\/h3>\n\nHigh level service quality ensured through internal quality control<\/li>\nExperience with international companies and their requirements<\/li>\nPractical, solution oriented approach<\/li>\nHigh awareness for importance of meeting clients\u2019 deadlines<\/li>\nGood availability & quick response to clients\u2019 needs<\/li>\n<\/ul>\n<\/div>Services<\/h3><\/div>We provide auditing, accounting, payroll and tax advisory services, and we have gained significant experience in serving the Hungarian subsidiaries of international companies requiring specialised financial reporting.<\/p>\n<\/div>Services<\/span>Services<\/span><\/div><\/a><\/div><\/div><\/div><\/span><\/div><\/span><\/div><\/div><\/div><\/div><\/div>Contact our experts!<\/h3><\/div>We are always available and respond promptly to our customers’ requests. The continuity of our team is guaranteed for recurring assignments. Client liaison officers, appointed at senior management level, coordinate the client liaison of our accounting and tax professionals for complex assignments.<\/p>\n<\/div>Contact<\/span>Contact<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div>Join us and build your career with PKF Hungary<\/h2><\/div>Check out our open positions<\/span>Check out our open positions<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div>\nNews, analyses, publications<\/h1><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>ECJ judgments<\/a><\/div><\/div>Acquisition of assets required by law does not automatically establish a direct link with taxable economic activity<\/a><\/h2><\/div>Case C-513\/24 \u2013 Oblastn\u00ed nemocnice Kol\u00edn The fact that a hospital, which also provides taxable services, is required to acquire certain equipment in order to obtain an operating licence does not automatically entitle it to a partial right of deduction. For each acquisition, it must be examined how [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>ECJ judgments<\/a><\/div><\/div>Can a VAT-exempt currency transaction be concluded using value-bearing \u201cgame currency\u201d?<\/a><\/h2><\/div>Case C-472\/24 \u2013 MB \u201cZaidim\u0173 valiuta\u201d The exchange of a virtual means of payment that can be used exclusively within an online video game into traditional currency, or vice versa, cannot qualify as a VAT-exempt currency transaction. The VAT treatment of transactions involving \u201cassets\u201d that exist only virtually [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>ECJ judgments<\/a><\/div><\/div>The CJEU Interprets the VAT concept of a voucher<\/a><\/h2><\/div>C-436\/24 \u2013 Lyko Operations AB Points granted upon purchase, which may only be redeemed for low-value goods in the context of a subsequent purchase and are otherwise non-transferable and not capable of circulation, do not qualify as \u201cvouchers\u201d for VAT purposes. The plaintiff is a Swedish company engaged [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>ECJ judgments<\/a><\/div><\/div>Incorrect VAT treatment may temporarily lead to double taxation within the same Member State<\/a><\/h2><\/div>T-638\/24 \u2013 D GmbH In the case of an intra-Community acquisition of goods, a VAT payment obligation arising as a sanction for the use of a VAT identification number issued by a Member State other than the Member State of destination, and the VAT payment obligation connected with [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>ECJ judgments<\/a><\/div><\/div>CJEU Rules on VAT Treatment of Penalty Payments and Triple Royalties<\/a><\/h2><\/div>T\u2011643\/24. \u2013 Cristian General Serv SRL The CJEU\u2019s recently published judgment provides another instructive example that payment obligations of a \u201cpenalty\u201d nature may also form part of the VAT taxable amount where they are linked to a service that has been supplied and received. In a hotel located [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>News in English<\/a><\/div><\/div>OECD Introduces the \u201cSide-by-Side\u201d System: Simplification and Safe Harbors under Pillar Two<\/a><\/h2><\/div>At the beginning of January 2026, the OECD published a document in connection with the global minimum tax introducing the so-called \u201cSide-by-Side\u201d system. The document sets out a political and technical agreement on the parallel and complementary operation of the global minimum tax and domestic tax systems.\u00a0 In [...]<\/p><\/div><\/div><\/div>Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>News in English<\/a><\/div><\/div>
We provide auditing, accounting, payroll and tax advisory services, and we have gained significant experience in serving the Hungarian subsidiaries of international companies requiring specialised financial reporting.<\/p>\n<\/div>
We are always available and respond promptly to our customers’ requests. The continuity of our team is guaranteed for recurring assignments. Client liaison officers, appointed at senior management level, coordinate the client liaison of our accounting and tax professionals for complex assignments.<\/p>\n<\/div>
Case C-513\/24 \u2013 Oblastn\u00ed nemocnice Kol\u00edn The fact that a hospital, which also provides taxable services, is required to acquire certain equipment in order to obtain an operating licence does not automatically entitle it to a partial right of deduction. For each acquisition, it must be examined how [...]<\/p><\/div><\/div><\/div>
Case C-472\/24 \u2013 MB \u201cZaidim\u0173 valiuta\u201d The exchange of a virtual means of payment that can be used exclusively within an online video game into traditional currency, or vice versa, cannot qualify as a VAT-exempt currency transaction. The VAT treatment of transactions involving \u201cassets\u201d that exist only virtually [...]<\/p><\/div><\/div><\/div>
C-436\/24 \u2013 Lyko Operations AB Points granted upon purchase, which may only be redeemed for low-value goods in the context of a subsequent purchase and are otherwise non-transferable and not capable of circulation, do not qualify as \u201cvouchers\u201d for VAT purposes. The plaintiff is a Swedish company engaged [...]<\/p><\/div><\/div><\/div>
T-638\/24 \u2013 D GmbH In the case of an intra-Community acquisition of goods, a VAT payment obligation arising as a sanction for the use of a VAT identification number issued by a Member State other than the Member State of destination, and the VAT payment obligation connected with [...]<\/p><\/div><\/div><\/div>
T\u2011643\/24. \u2013 Cristian General Serv SRL The CJEU\u2019s recently published judgment provides another instructive example that payment obligations of a \u201cpenalty\u201d nature may also form part of the VAT taxable amount where they are linked to a service that has been supplied and received. In a hotel located [...]<\/p><\/div><\/div><\/div>
At the beginning of January 2026, the OECD published a document in connection with the global minimum tax introducing the so-called \u201cSide-by-Side\u201d system. The document sets out a political and technical agreement on the parallel and complementary operation of the global minimum tax and domestic tax systems.\u00a0 In [...]<\/p><\/div><\/div><\/div>