Hungary’s NAV Launches Summer Inspection Campaign Targeting Key Sectors and Tax Violations

• The National Tax and Customs Administration of Hungary launched a summer inspection campaign in June.
• Inspections are conducted at tourist destinations, beaches, festivals, and outdoor events.
• The campaign runs until August 31, focusing on sectors like food industry, agriculture, event organizing, advertising, media, tourism, hospitality, and taxi services.
• Inspectors target violations related to invoices, employee registration, uncertified goods, EKAER notifications, and cash register rules.
• Infringements result in default penalties, varying by violation severity, with possible additional measures.
• Penalties can reach up to HUF 2 million for invoice or employee registration failures.
• Distributing uncertified goods may incur penalties up to 40% of market value, with a minimum of HUF 500,000.
• Violations involving cash registers and customer applications may lead to further tax law consequences.
• Additional measures include goods seizure or store closure for twelve business days or more.
• A waiver fee, up to twenty times the default penalty, can be paid to avoid store closure.

Source: ceelegalmatters.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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