Dear Madam/Sir!
Please let me tell you few words about the changing of Hungarian taxation rules.
- EKAER system for the transport services
In 2015, road transportation can be done if you have valid EKAER number (Electronic Control System) in the following cases:
- import goods from EU into the territory of Hungary,
- export goods from Hungary into the territory of EU,
- the first inland trading, if you sell not directly to the not-end-user.
You can do the announcement ont he surface of the EKAER system, you’ll get the your EKAER number. The EKAER number is valid for a period of 15 days. You must give this EKAER number to the transporter organisation, if there is a official control during the transportation.
Further information please visit the EKAER system website.
- Corporate tax base changing
The normal tax base is your positive result of the taxation year. But if you have negative result (loss), you tax after the minimum-tax-base. Until this year, there are costs which reduce the tax base (e.g. cost of sold goods, intermediated services). From 2015, there are no reducer costs and if your result will be based on minimum-tax-base, your tax base will be 2% of your total revenues.
- Cash registers for certain sectors of the service sector
Expected to in more service-sector sites (e.g. hairdressers, artificial nails etc) will be introduced the online cash-machines in the middle of 2015.
- Monthly VAT reporter companies from 2015
Instead of the usual quarterly VAT reports for new companies, after 01/01/2015, the new companies will be monthly VAT registered, so who wants to start a company, and will be quarterly VAT reporter it is necessary to start the company until the end of this year.
- Newly wed allowances
For two years, the next year married couples will get monthly 5.000 HUF-5.000 HUF tax benefits from there PIT (if exists). One of the parties, this should be the first marriage.
- Simplified taxation companies
One of the most important changes for KATA-s companies is that from next year the Tax Authority will see your tax-debt at the end of the year. If it is more than 100.000 HUF, the Tax Authority will terminate your KATA status.
- Cafeteria
Until 450.000 HUF the „Szép-card” stays in preferantial taxation (35,7%). Until 200.000 HUF/year the other elements of Cafeteria (e.g.Erzsébet coupon, local buspass, own insurance payments, own pension contribution) stays also in the preferential taxation level (35,7%), but over this amount the rest beneficaries will tax by 51,17%. The total givable and preferential beneficiaries can be given until 450.000 HUF
If you have questions with these points, please contact with us.
