The National Tax and Customs Administration of Hungary (NAV) launched its summer inspection campaign

The National Tax and Customs Administration of Hungary (NAV) launched its summer inspection campaign in June. As part of the nationwide operation, inspectors are conducting checks at popular tourist destinations, beaches, festivals and other outdoor events, among other locations. The inspection campaign will run until August 31. The authority has also released its inspection plan for 2025, emphasising that specific sectors require increased focus based on previous inspection findings and risk analysis data. These include, among others, taxpayers trading in goods related to the food industry and agriculture, event organisers, those engaged in advertising, marketing, media services and film production, as well as businesses operating in tourism, hospitality, accommodation services, and taxi drivers providing passenger transport services.

During this time, inspectors will focus primarily on the violation of the rules for issuing invoices and receipts, the registration of employees, the distribution of goods of uncertified origin, irregular performance of the EKAER notification obligation and the violation of the rules with regard to cash registers, electronic cash registers and customer applications.

Under the strict provisions of the law, any infringement of tax-related obligations will result in the imposition of a default penalty. The amount of the penalty may vary depending on the nature and severity of the violation, and in some cases, additional measures may also be imposed alongside the financial sanction. The tax authority may impose a default penalty up to HUF 2 million if the taxpayer fails to comply with their obligation to issue an invoice or receipt, or the invoice or receipt fails to include the actual countervalue. A default penalty of up to HUF 2 million may be imposed on taxpayers for employing an unregistered employee. In the case of distributing goods of unverified origin, the tax authority may impose a penalty for default to its debit extending to 40% of the market value of the goods, but of at least HUF 500,000.

From June 2025, violations of rules related not only to cash registers but also to electronic cash registers and customer applications may result in tax law consequences. In addition to the default penalty, the tax authority may simultaneously take further measures, such as the seizure of goods of unverified origin or ordering store closure for any premises for twelve business days or more. Since January 2025, a waiver fee can be paid to avoid the store closure; however, it may amount to up to twenty times the amount of the default penalty imposed for the violation.