Changes affecting Act on Accounting – Autumn 2024, Hungary

PS SME Info Hu 2024-4: In 2025 the amendments to the Act on Accounting mainly contain some thresholds defining obligations or exemptions have been increased, and in addition, there are mainly additions and clarifications, including on the sustainability report and its audit. We also draw your attention the mandatory electronic invoicing and archiving of natural gas and electricity consumption, and will affect many businesses.

Download the newsletter pdf file in English:

Changes affecting Act on Accounting adopted in Hungary in autumn 2024 – PS SME Info Hu 2024-4

Töltse le a teljes hírlevelet pdf-ként magyarul:
A 2024 őszén elfogadott, számviteli törvényt érintő változások – PS SME Info Hu 2024-4

Main chapters of the newsletter:

1 Changes affecting limits in the Act on accounting

2 Amendments and clarifications to the act on accounting

2.1 Sanctions for failure to deposit and publishing

2.2 Prohibition of contractual provision for the appointment of a specific auditor

2.3 Requirements related to the audit of sustainability reporting

2.4 Abolition of the breakdown of contributions to public benefit purpose organizations in the supplementary notes

2.5 Changes to the concept of results after tax with deferred tax

3 Obligation to issue electronic natural gas and electricity invoices

For the full-text newsletter, please download the its pdf copy using the links above.

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Changes affecting Act on Accounting – Autumn 2024, Hungary

Download the newsletter pdf file in English:

Changes affecting Act on Accounting adopted in Hungary in autumn 2024 – PS SME Info Hu 2024-4

Töltse le a teljes hírlevelet pdf-ként magyarul: A 2024 őszén elfogadott, számviteli törvényt érintő változások – PS SME Info Hu 2024-4

Main chapters of the newsletter:

For the full-text newsletter, please download the its pdf copy using the links above.

Töltse le a teljes hírlevelet pdf-ként magyarul:
A 2024 őszén elfogadott, számviteli törvényt érintő változások – PS SME Info Hu 2024-4