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Hungary Tax Audit Plan for 2024

23 April 2024

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Approved Changes

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Hungary

Hungary's National Tax and Customs Administration has issued its tax audit (control) plan for 2024. For larger taxpayers in general, the tax authority will focus on related party transactions (transfer pricing) and the operation of Employee Stock Ownership Plans (ESOPs). Further, to reduce budgetary risks, the following will receive particular attention in 2024: Second-hand dealers of motor vehicles and their parts and vehicle repair, as well as sellers of tires and rims; Security service providers and companies engaged in building management and cleaning, and temporary work agencies Dealers of computer and telecommunications products, Sellers on websites and portals, Textile retailers...