hungarian tax legislation changes


Hungarian tax legislation changes

Japanese newsletter - 21 August 2017

For the Japanese version please click here.

On 26 June 2017 the Ministry for National Economy published draft modifications (hereinafter: Draft) to Decree No. 23/2014 (VI. 30.) of the Ministry for National Economy. The Draft includes information about real time data provision which will come into force on 1 July 2018. The modifications include new requirements for the invoicing software as well as the mandatory data structure for the real time data provision.

According to the Draft, real time data provision is applicable to the mandatory data content of invoices issued by an invoicing software. The reporting obligation must be fulfilled immediately or within 24 hours following the issuance of the invoice.

Real time data should be provided in pre-defined “xsd” format. The Draft allows taxpayers to provide online data on a voluntary basis until 1 July 2018. Currently the taxpayers may use a test version of the online interface for this purpose. The tax authority may restructure the interface the later this year, or at the beginning of 2018.

During the next weeks, the Hungarian tax authority is opened to comments regarding the Draft. Based on these comments the legislation may be modified.

We would be pleased to provide our clients with assistance regarding potential amending suggestions.

Should you have any questions regarding the above, please contact our experts.

Japanese transcript

ハンガリーの国家経済省は、2017年6月26日国家経済省令第23/2014項(VI. 30)の改正案(以下、「草案」)を発表しました。この草案では2018年7月1日に施行されるリアルタイムデータ提出に関する情報が盛り込まれています。改正されたのは、リアルタイムデータ提出用データ構造の要件、また請求書作成ソフトウェアについての新しい要件です。






Did you find this useful?