Tax Newsletters 2026
You can read here the latest tax newsletters of the Hungarian office of Forvis Mazars published in 2026. We would like to inform our clients and partners about actual tax news and changes.
Draft ViDA implementation framework published for Hungary
The National Tax and Customs Administration ("NAV") and the Ministry for National Economy ("NGM") have jointly published a concept to initiate a professional dialogue on Hungary's transposition of the European Union's VAT in the Digital Age ("ViDA") reform. The proposed framework would fundamentally reshape the established invoicing and data-reporting regime. However, questions remain as to the practical feasibility of certain elements.
The new transfer pricing decree has been published (45/2025. (XII. 23.) NGM Decree)
We are facing significant changes in the field of transfer pricing regulations: the new transfer pricing decree has been published, which substantially impacting transfer pricing documentation and disclosure preparation rules for related party transactions. Although the new regulations include certain relief measures, they tighten compliance requirements in several respects; therefore, it has become particularly important for related parties to prepare in a timely manner.