{"id":5610,"date":"2025-04-01T10:00:31","date_gmt":"2025-04-01T08:00:31","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&#038;p=5610"},"modified":"2025-03-28T14:15:05","modified_gmt":"2025-03-28T13:15:05","slug":"transfer-pricing-audits-in-2025-increased-scrutiny-new-specialized-nav-units-and-higher-penalty-risks","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/transfer-pricing-audits-in-2025-increased-scrutiny-new-specialized-nav-units-and-higher-penalty-risks\/","title":{"rendered":"Transfer Pricing Audits in 2025: Increased Scrutiny, New Specialized NAV Units, and Higher Penalty Risks"},"content":{"rendered":"<p>As of 2025, the Hungarian Tax Authority (NAV) has established <strong>specialized transfer pricing departments<\/strong>, signaling a clear intention to intensify the oversight of <strong>intercompany transactions<\/strong>.<\/p>\n<p><strong>Why does this matter?<\/strong><\/p>\n<p>Transfer pricing regulations aim to ensure that prices between related parties reflect market conditions. If not properly documented, <strong>NAV may adjust the tax base<\/strong>, potentially leading to <strong>tax shortfalls, penalties, and late payment interest<\/strong>.<\/p>\n<p><strong>Who is required to prepare transfer pricing documentation?<\/strong><\/p>\n<p>All companies qualifying at least as <strong>medium-sized enterprises<\/strong>, with <strong>annual intercompany transactions exceeding HUF 100 million<\/strong>, are required to prepare transfer pricing documentation. This documentation must justify that the applied prices are in line with the arm\u2019s length principle. The deadline is <strong>May 31 2025<\/strong>, aligning with the corporate income tax return for calendar-year entities.<\/p>\n<p><strong>What are the risks of non-compliance?<\/strong><\/p>\n<ul>\n<li><strong>Up to HUF 5 million per transaction<\/strong> for missing or incorrect documentation<\/li>\n<li><strong>Up to HUF 10 million<\/strong> in case of repeated omissions<\/li>\n<li><strong>Tax base adjustments<\/strong> and <strong>related penalties<\/strong> (50% tax penalty + late interest) for incorrect pricing<\/li>\n<\/ul>\n<p><strong>Mandatory data reporting in the corporate tax return<\/strong><\/p>\n<p>Since 2022, taxpayers are required to provide detailed information on their transfer pricing in their corporate income tax return. While this may seem like an administrative burden, it&#8217;s much more than that:<\/p>\n<ul>\n<li>Inaccurate data can trigger <strong>a fine of up to HUF 1 million<\/strong><\/li>\n<li>NAV uses the data for <strong>risk analysis<\/strong> to identify targets for audit<\/li>\n<li>NAV gets a <strong>clear picture of related-party transactions even before launching an audit<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>Compliance reviews<\/strong> dedicated to transfer pricing now have an extended timeframe of <strong>60 days<\/strong><\/li>\n<li>Focus areas include:\n<ul>\n<li><strong>Loss-making distributors<\/strong><\/li>\n<li><strong>Food industry companies<\/strong><\/li>\n<li><strong>Intangible assets and financial transactions<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>In 2024 alone, NAV reportedly carried out <strong>over HUF 100 billion<\/strong> worth of tax base corrections, identified <strong>HUF 8 billion in net tax differences<\/strong>, and imposed <strong>nearly HUF 100 million<\/strong> in penalties \u2013 a significant increase compared to 2023.<\/p>\n<p>\ud83d\udccc <strong>Transfer pricing is no longer just a compliance formality \u2013 it\u2019s a high-priority audit area.<\/strong> Having clear, well-prepared documentation and robust benchmarking is key to avoiding penalties and ensuring peace of mind.<\/p>\n<p>\ud83d\udcac Need assistance with transfer pricing documentation or benchmarking studies? Our team is here to help.<\/p>\n","protected":false},"featured_media":5611,"template":"","tags":[554],"evszam":[765],"szakmai_cimke":[903,905,535,904,906,902,901,900],"class_list":["post-5610","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","tag-highlighted","evszam-2025-en","szakmai_cimke-31-may","szakmai_cimke-benchmarking","szakmai_cimke-corporate-tax","szakmai_cimke-deadline","szakmai_cimke-international-tax","szakmai_cimke-nav-audit","szakmai_cimke-tax-compliance","szakmai_cimke-transferpricing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer Pricing Audits in 2025: Increased Scrutiny, New Specialized NAV Units, and Higher Penalty Risks - MGI-BPO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgi-bpo.hu\/en\/news\/transfer-pricing-audits-in-2025-increased-scrutiny-new-specialized-nav-units-and-higher-penalty-risks\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing Audits in 2025: Increased Scrutiny, New Specialized NAV Units, and Higher Penalty Risks - MGI-BPO\" \/>\n<meta property=\"og:description\" content=\"As of 2025, the Hungarian Tax Authority (NAV) has established specialized transfer pricing departments, signaling a clear intention to intensify the oversight of intercompany transactions. 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