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Hungary transposed the Corporate Sustainability Reporting Directive (CSRD) (Directive (EU) 2022/2464) into national law through Act CVIII of 2023, commonly referred to as the ESG Act. This legislation amended the Hungarian Accounting Act (Act C of 2000) by introducing a new Chapter III/A, which outlines the sustainability reporting obligations for

Alternative: D Orders the Parcel Transport in Poland Himself If the actor who orders the transport in the chain business is in the middle of the chain, i.e. a taxpayer who acts both as an acquirer and as a seller in the chain transaction, both Hungarian VAT law and German

Corporate Tax in Hungary: This article is the fourth part of a comprehensive seven-part series on corporate taxation in Hungary. While earlier parts covered the general rules and tax benefits, this segment focuses on the tax treatment of investments in capital assets — a crucial area for businesses aiming to

This is the final article in our series covering key rules of corporate taxation in Hungary. After exploring general and special provisions of the tax system, we now turn to penalties and Late Payment Surcharges in 2025. 1. Sanctions for Non-Compliance Hungary’s tax system emphasizes voluntary compliance, but failure to

This article is the sixth part of a seven-part series on corporate taxation in Hungary. Following the introduction of basic corporate tax rules and special tax systems, this part focuses on the fight against tax avoidance. Hungary has fully implemented the EU Directive 2016/1164 (ATAD) as well as its amending

The VAT Directive only sets the objective to be achieved by the Member States; it is up to the Member States to decide how to transpose these objectives into their national law, and therefore it must be examined on a case-by-case basis which legal provisions apply in the Member State

1. Introduction: What Is Dropshipping? Dropshipping is an increasingly popular e-commerce model in which the online retailer does not maintain stock or manage shipping. Instead, customer orders are sent to a third-party supplier, who ships the goods directly to the final consumer. While efficient, dropshipping logistics create complex VAT (Value

In the course of operating a business association, it is often necessary to consider the form in which shareholders provide additional funding to the company. The most common options are supplementary contributions, capital increase, and shareholder loans. Each of these forms carries different legal, tax, and financial consequences, so choosing

Introduction On 17 April 2025, the EU’s “Stop-the-Clock” Directive officially entered into force, granting a two-year delay in the application of the Corporate Sustainability Reporting Directive (CSRD) for large companies and listed SMEs. This development has direct and indirect consequences for Hungarian businesses that were preparing for the original CSRD