Last reviewed 05 Apr 2023
Obtainable for transactions planned in the future; possibly for current and completed transactions; or for transfer price determination between associated companies, for a period of 3–5 years
Required to be represented by recognised tax adviser
To be submitted to Hungarian Finance Ministry
Fee payable: min HUF 8 million (EUR 19,289), maximum HUF 12 million (EUR 28,934); for transfer prices determination min HUF 8 million (EUR 19,289), maximum HUF 12 million (EUR 28,934)
Default penalty: private persons up to HUF 400,000 (EUR 964), other taxpayers up to HUF 100,000,000 (EUR 2,411)
Penalty for delay: the applicable bank base rate plus 5%, calculated on a daily basis
Up to 50 %, or 200 %, of the unpaid tax
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
