{"id":6040,"date":"2025-10-28T13:05:23","date_gmt":"2025-10-28T12:05:23","guid":{"rendered":"https:\/\/mgi-bpo.hu\/?post_type=szakmai-hirek&#038;p=6040"},"modified":"2025-10-28T13:11:01","modified_gmt":"2025-10-28T12:11:01","slug":"targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus","status":"publish","type":"szakmai-hirek","link":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/","title":{"rendered":"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus"},"content":{"rendered":"<p>The Hungarian National Tax and Customs Administration (NAV) has launched a new targeted audit campaign that may require action from two specific taxpayer groups. The aim is to allow affected parties to voluntarily correct errors in their tax returns in time, thereby avoiding sanctions and further NAV audits.<\/p>\n<p>NAV\u2019s targeted communications are not punitive but serve as a supportive tool for compliant taxpayers. The data reconciliation offers an opportunity for taxpayers to voluntarily correct mistakes without fines and avoid further tax inspections.<\/p>\n<p>NAV treats taxpayers as partners and only imposes sanctions in cases of non-cooperation. The authority works with real-time data, making its outreach targeted and relevant. Errors can be corrected through self-revision or by submitting missing declarations if necessary.<\/p>\n<p><strong>Who is being audited?<\/strong><\/p>\n<p>The first group includes taxpayers who submitted self-revisions in 2025 but miscalculated the related self-revision surcharge. This surcharge becomes due when a taxpayer retroactively corrects their return\u2014for example, if they previously declared less tax or claimed support they were not entitled to. Based on NAV\u2019s risk analysis, those who calculated a lower surcharge than required by law have been flagged. NAV highlights that its official calculator, available on its website, helps ensure accurate calculations.<\/p>\n<p>The second group includes agricultural buyers who purchased goods from primary producers and claimed a compensation premium in their VAT returns but failed to report the payments in their social contribution declarations.<\/p>\n<p>NAV\u2019s goal remains cooperation: the campaign offers taxpayers the chance to resolve discrepancies without fines or audits.<\/p>\n<p><strong>The MGI BPO team is ready to assist with accounting, payroll, and taxation matters.<\/strong><\/p>\n","protected":false},"featured_media":6041,"template":"","tags":[554],"evszam":[765],"szakmai_cimke":[1167,1168,1166,1170,1164,1086,1165,1169],"class_list":["post-6040","szakmai-hirek","type-szakmai-hirek","status-publish","has-post-thumbnail","hentry","tag-highlighted","evszam-2025-en","szakmai_cimke-agriculturalbuyers","szakmai_cimke-compensationpremium","szakmai_cimke-navhungary","szakmai_cimke-primaryproducers","szakmai_cimke-selfrevision","szakmai_cimke-taxcompliance","szakmai_cimke-taxreturncorrection","szakmai_cimke-vatdeclaration"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - 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\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - MGI-BPO\" \/>\n<meta property=\"og:description\" content=\"The Hungarian National Tax and Customs Administration (NAV) has launched a new targeted audit campaign that may require action from two specific taxpayer groups. The aim is to allow affected\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/\" \/>\n<meta property=\"og:site_name\" content=\"MGI-BPO\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-28T12:11:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/\",\"url\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/\",\"name\":\"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - MGI-BPO\",\"isPartOf\":{\"@id\":\"https:\/\/mgi-bpo.hu\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png\",\"datePublished\":\"2025-10-28T12:05:23+00:00\",\"dateModified\":\"2025-10-28T12:11:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage\",\"url\":\"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png\",\"contentUrl\":\"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png\",\"width\":940,\"height\":788},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/mgi-bpo.hu\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"News\",\"item\":\"https:\/\/mgi-bpo.hu\/en\/news\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/mgi-bpo.hu\/en\/#website\",\"url\":\"https:\/\/mgi-bpo.hu\/en\/\",\"name\":\"MGI-BPO\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/mgi-bpo.hu\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - MGI-BPO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/","og_locale":"en_US","og_type":"article","og_title":"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - MGI-BPO","og_description":"The Hungarian National Tax and Customs Administration (NAV) has launched a new targeted audit campaign that may require action from two specific taxpayer groups. The aim is to allow affected","og_url":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/","og_site_name":"MGI-BPO","article_modified_time":"2025-10-28T12:11:01+00:00","og_image":[{"width":940,"height":788,"url":"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/","url":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/","name":"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus - MGI-BPO","isPartOf":{"@id":"https:\/\/mgi-bpo.hu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage"},"image":{"@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage"},"thumbnailUrl":"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png","datePublished":"2025-10-28T12:05:23+00:00","dateModified":"2025-10-28T12:11:01+00:00","breadcrumb":{"@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#primaryimage","url":"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png","contentUrl":"https:\/\/s3-eu-central-1.amazonaws.com\/mgi-bpo.hu\/wp-media-folder-mgi-bpo\/wp-content\/uploads\/2025\/10\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/nellenorzesi-potlek.png","width":940,"height":788},{"@type":"BreadcrumbList","@id":"https:\/\/mgi-bpo.hu\/en\/news\/targeted-data-reconciliation-by-nav-self-revision-surcharge-and-compensation-premium-in-focus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mgi-bpo.hu\/en\/"},{"@type":"ListItem","position":2,"name":"News","item":"https:\/\/mgi-bpo.hu\/en\/news\/"},{"@type":"ListItem","position":3,"name":"Targeted Data Reconciliation by NAV: Self-Revision Surcharge and Compensation Premium in Focus"}]},{"@type":"WebSite","@id":"https:\/\/mgi-bpo.hu\/en\/#website","url":"https:\/\/mgi-bpo.hu\/en\/","name":"MGI-BPO","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mgi-bpo.hu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/szakmai-hirek\/6040","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/szakmai-hirek"}],"about":[{"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/types\/szakmai-hirek"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/media\/6041"}],"wp:attachment":[{"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/media?parent=6040"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/tags?post=6040"},{"taxonomy":"evszam","embeddable":true,"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/evszam?post=6040"},{"taxonomy":"szakmai_cimke","embeddable":true,"href":"https:\/\/mgi-bpo.hu\/en\/wp-json\/wp\/v2\/szakmai_cimke?post=6040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}