The main chapters of PS’ SME INFO Nr.2020-20 can be reviewed below.
The full pdf versions of the newsletter are available in English and Hungarian:
- Download SME INFO Nr.2020-20 in English here.
- Download SME INFO Nr.2020-20 in Hungarian here.
A magyar nyelvű hírlevél ide kattintva tölthető le.
1 Act on Accounting
Accounting for changes in capital reserves
Accounting for dividend claim waived
Extending the range of economic events to be accounted for on a net basis
Tied-up reserve requirement during transformation
Deadline for publication of the annual report for listed companies
Clarification of the concept of headcount
Value added tax
KATA (fixed-rate tax of low tax-bracket enterprises) and KIVA (small business tax)
Personal income tax
Special tax on financial institutions
Tourism development contribution
3 Taxation regime
Rules of Taxation
- Amendment of the Rules of Taxation in line with the changes in the VAT Act related to distance selling
- Electronic Public Road Trade Control System (EKAER)
- Vehicle tax
- Reliable taxpayer status – group taxation arrangements
- Reliable taxpayer status – after the Spring, 2020 emergency situation
- Changes in payment facilitations
- Clarification of tax deficit interpretation
- Permanent and contingent tax assessment
The tax administration regulations