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Taxation changes and reliefs 1. Change in tax rate Social contribution tax: Social contribution tax rate will be decreased from 15,5% to 15% from July 1, 2022, while the 1.5% vocational training contribution will be abolished. It means that the employment tax rate will be reduced by a total of two percentage points. Discounted VAT rate: In the emergency phase introduced decreased VAT rate for food and beverages delivery can be applied until 31/07/2021. 2. Changes in the taxation of…

Further changes from 2021: BIREG electronic transport system and change in the tax base of SZAHO (employment contribution tax) In the issues of BIREG and vocational training (SZAKHO), significant changes have come out due to some government regulations afterwards on 28th and 29th January! The changes are summarized in our next newsletter No. 03 of 2021, the changes are labelled with red! 1. Another obligation instead of EKÁER: BIREG system Although the range of products subject to EKÁER notification has…

THE ISSUES IN THIS NEWSLETTER ARE NO LONGER UP-TO- DATE, YOU FIND UP-TO-DATE INFORMATION IN OUR NEWSLETTER NR. 03/2021. In the issues of BIREG and vocational training (SZAKHO), significant changes have come out due to some government regulations afterwards! The changes are summarized in our next newsletter No. 03 of 2021, the changes are labelled with red! Further changes from 2021: BIREG electronic transport system and change in the tax base of SZAHO (employment contribution tax) 1. Another obligation instead…

Decrease in the scope of products that require EKÁER-registration; Expansion of invoices in the online invoice data transfer; Amount of minimal wage for 2021 is not agreed upon yet, Change in conditions for VAT-exemption in case of personal vehicle sale; Change in payment deadline for vehicle tax; Conditions of entitlement to pay local tax at decreased tax-rate

Definition of e-invoice, general requirements of e-invoice, description how to fulfil these requirements, other business methods, acceptance of e-invoice, storage of e-invoice, right to deduct VAT

Changes in VAT, expanding online data transfer to tax authority, Small business tax becoming more and more attractive, tax-free allocations in connection with personal income tax, changes for small taxpayers, debt payment by instalment, issue of local business tax statement at one-point gate (Client Gate), claim for payment from an unknown company

Costs recognized without certification, conditions of tele work, simplification of occupational safety rules, simplification of legal and organizational operation of companies.

Energy efficient investments, eligible costs, rate of tax benefit, conditions for getting tax benefit, sanctions for breaking rules in connection with cash register

Introducing a special tax rate of 40%, in case of affiliated companies also 40% special tax rate applies, how to declare special tax rate, data transfer in connection with this, further changes for small taxpayers  

Changes in rules for adult education, definition of adult education, changes for those using adult education services from an outer company, changes for those carrying out adult education for their colleagues or they carry it out in their business activity, language courses