{"id":1475,"date":"2017-04-10T00:00:00","date_gmt":"2017-04-09T22:00:00","guid":{"rendered":"http:\/\/mgi-bpo.hu\/szakmai-hirek\/much-more-administration-in-pit-return-be-prepared-on-time\/"},"modified":"2021-04-23T11:19:36","modified_gmt":"2021-04-23T09:19:36","slug":"much-more-administration-in-pit-return-be-prepared-on-time","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/much-more-administration-in-pit-return-be-prepared-on-time\/","title":{"rendered":"Much more administration in PIT return \u2013 be prepared on time!"},"content":{"rendered":"<p>Under Subsection (1), Section 169 of the VAT Act, from January 1, 2017 <strong>the customer\u2019s tax number must also be indicated on the invoice<\/strong>, if the VAT content <strong>equals or exceeds HUF 100,000<\/strong>. (This limit was EUR 1 million in 2016.)<\/p>\n<p><strong>What exactly does this mean and who are concerned?<\/strong><\/p>\n<p>This legislative change is preparing a new rule applicable from July 1, 2017 that from the second half of the year, in case of <strong>acquisition of goods and use of services, a domestic detailed summary report shall be prepared of invoices, the output VAT of which equals or exceeds HUF 100,000<\/strong>.<\/p>\n<p>Of invoices that individually do not reach the limit, but the <strong>aggregate amount of VAT of the incoming invoices received from the same supplier <\/strong>in the same reporting period reaches that, <strong>a consolidated report<\/strong> shall be prepared.<\/p>\n<p>For <strong>sale of goods<\/strong> and <strong>provision of services<\/strong>, the rule is slightly different: a detailed report shall be provided on form 1765M <strong>in case of invoices issued in certified form<\/strong> (e.g. invoice pad) <strong>the output VAT content of which equals or exceeds the HUF 100,000 limit<\/strong>.<\/p>\n<p>For invoices prepared and issued with an invoicing program the law will require electronic reporting provided that the conditions are met.<\/p>\n<p>In cases where the law provides for a domestic detailed summary report, the taxpayer <strong>must indicate the following information<\/strong>:<br \/>\n&#8211; the first eight digits of the tax number or group identification number of the partner (customer or supplier),<br \/>\n&#8211; the sequential number of the invoice,<br \/>\n&#8211; the date of completion,<br \/>\n&#8211; the VAT base,<br \/>\n&#8211; the amount of VAT.<\/p>\n<p>It is obvious that <strong>this change imposes significant additional administrative work on the accountants and those preparing tax returns<\/strong>.<\/p>\n<p>Therefore, we <strong>recommend <\/strong>our clients to <strong>contact the developer of the program they use in the first half of the year<\/strong> in order that the data required for the reporting mentioned above could be extracted as quickly as possible and exported to the tax return.<\/p>\n","protected":false},"featured_media":1134,"template":"","tags":[],"evszam":[559],"szakmai_cimke":[524],"class_list":["post-1475","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","evszam-2017-en","szakmai_cimke-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Much more administration in PIT return \u2013 be prepared on time!<\/title>\n<meta name=\"description\" content=\"Jelent\u0151s adminisztr\u00e1ci\u00f3s t\u00f6bbletmunk\u00e1t jelent\u0151 v\u00e1ltoz\u00e1s az \u00e1fa bevall\u00e1sban \u2013 k\u00e9sz\u00fclj\u00f6n id\u0151ben!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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