When is a certified chartered accountant required?

May 13, 2022 | Author: László Killik

By László Killik on 5/13/2022 Since the introduction of the Online Reporting and Form Completion System, known in Hungarian as the Online Beszámoló és Űrlapkitöltő Rendszer (OBR), companies that are

Loans between affiliated companies

October 4, 2021 | Author: Szilvia Vígh

According to the Act on Credit Institutions and Financial Enterprises, the credit and loan operations are financial services may be performed on a commercial scale subject to authorization. An exception

kapcsolt vállalkozások közötti kölcsön

Donations and Tax Reliefs

July 21, 2021 | Author: Melinda Niklay

Several companies want to support certain organizations, but it’s worth considering what benefits this might have for tax purposes. First, what is a donation under the Corporate Tax Act? Donation

Opportunities of settling negative owner’s capital

July 19, 2021 | Author: Barbara Gincsai

It may happen in the activities of a business association that equity falls below subscribed capital. What can be done about it? We have collected the potential options. The law

Draft VAT return

July 6, 2021 | Author: Erika Dudás

UPDATE Pursuant to the amendment published in Magyar Közlöny (Hungarian Gazette) on 16 July 2021, contrary to the previous provision, the Hungarian tax authority will offer the first draft VAT

Webshops and the OSS Scheme

June 28, 2021 | Author: Éva Szőke-Solymosi

From 1 July 2021, the rules of e-commerce will change at EU level, which had to be taken over to the Hungarian tax system as well. VAT regulation for e-commerce