{"id":714,"date":"2021-02-15T13:09:48","date_gmt":"2021-02-15T12:09:48","guid":{"rendered":"https:\/\/pkf.hu\/?p=714"},"modified":"2024-12-11T13:49:40","modified_gmt":"2024-12-11T12:49:40","slug":"key-audit-guidelines-for-2021-by-the-hungarian-national-tax-and-customs-authority","status":"publish","type":"post","link":"https:\/\/pkf.hu\/en\/2021\/02\/15\/key-audit-guidelines-for-2021-by-the-hungarian-national-tax-and-customs-authority\/","title":{"rendered":"Key audit guidelines for 2021\u00a0by the Hungarian National Tax and Customs Authority"},"content":{"rendered":"\n<p class=\"big\">To&nbsp;secure budget revenues, tax authority will continue to focus on the audit of&nbsp;large and high-importance&nbsp;taxpayers, just as this year the tax authority will pay special attention to the control of activities with significant fiscal risk.<\/p>\n\n\n\n<p>The list in 2021, which shows a significant overlap with the lists of previous years, includes the following sectors:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>electronic commerce,&nbsp;<\/li><li>distribution and procurement of goods and crops related to the food industry, agriculture (sugar, cooking oil, cheese, coffee, chocolate, flour, mineral water, soft drinks, poppy seeds, nuts, rice, soy, fertilizer)&nbsp;<\/li><li>construction&nbsp;industry,&nbsp;<\/li><li>trade&nbsp;of&nbsp;used cars,&nbsp;parts and the car repair sector,&nbsp;<\/li><li>real estate brokerage,&nbsp;<\/li><li>trade&nbsp;of&nbsp;computer products,&nbsp;<\/li><li>tourism, hospitality, accommodation services,&nbsp;<\/li><li>wholesale of vegetables and fruits.&nbsp;<\/li><\/ul>\n\n\n\n<p>Businesses&nbsp;beyond&nbsp;the above sectors are also increasingly able to count on&nbsp;tax&nbsp;audits&nbsp;initiated&nbsp;as a result of&nbsp;the&nbsp;tax authority&#8217;s risk analysis and selection&nbsp;based on&nbsp;the&nbsp;data&nbsp;obtained from&nbsp;almost fully extended online&nbsp;invoice data reporting.&nbsp;<\/p>\n\n\n\n<p>In connection with the&nbsp;tax audit&nbsp;of cross-border transactions, the tax authority also uses the data received in the framework of the international exchange of information.&nbsp;<\/p>\n\n\n\n<p>The&nbsp;VAT&nbsp;pre-disbursement&nbsp;audits&nbsp;remain&nbsp;in&nbsp;the focus of the tax authority.&nbsp;<\/p>\n\n\n\n<p>In addition to the&nbsp;audits of&nbsp;tax&nbsp;incentives&nbsp;provided in&nbsp;corporate tax&nbsp;regime&nbsp;(R&amp;D,&nbsp;development tax incentives,&nbsp;tax&nbsp;allowance of investments serving&nbsp;energy efficiency purposes, etc.), the&nbsp;tax authority&nbsp;will also examine the legitimacy of using the R&amp;D&nbsp;tax allowance&nbsp;enforced in the social contribution tax&nbsp;either.&nbsp;<\/p>\n\n\n\n<p>Supporting voluntary compliance will receive special attention this year.&nbsp;In case of&nbsp;taxpayers for whom the support procedure ends unsuccessfully, the tax authority&nbsp;initiates&nbsp;a tax audit.&nbsp;<\/p>\n\n\n\n<p>Finally, taxpayers who&nbsp;have subcontractors&nbsp;taxable under&nbsp;KATA-regime&nbsp;(flat rate tax of small taxpayers)&nbsp;can also count on an audit based on published&nbsp;guidelines.&nbsp;<\/p>\n\n\n\n<p>The full audit plan can be downloaded from the following tax authority website: <a href=\"https:\/\/nav.gov.hu\/nav\/adotraffipax\">https:\/\/nav.gov.hu\/nav\/<\/a><a href=\"https:\/\/nav.gov.hu\/nav\/adotraffipax\" target=\"_blank\" rel=\"noreferrer noopener\">adotraffipax<\/a><\/p>\n\n\n\n<p>If you have any questions regarding the above, please feel free to contact us:&nbsp;<\/p>\n\n\n\n<p><a href=\"mailto:vadkerti.krisztian@pkf.hu\" target=\"_blank\" rel=\"noreferrer noopener\">Kriszti\u00e1n Vadkerti<\/a>, partner<br><a href=\"mailto:schirling.anett@pkf.hu\" target=\"_blank\" rel=\"noreferrer noopener\">Anett\u00a0Schirling<\/a>, Tax\u00a0advisor\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>To&nbsp;secure budget revenues, tax authority will continue to focus on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-english"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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