Online invoice data supply- Mazars Tax Newsletter 2019/4

Online invoice data supply. The audits are starting! The National Tax and Customs Administration (NAV) recently published on its website that it will extend its audits to the performance of the online data supply obligation applicable to invoices issued by invoicing software.

According to the information provided by NAV, starting from 21 January 2019, they will start audits, based on risk analysis, in case of taxpayers whose data supply obligation, on the basis of the available information, was not performed in case of sales with a VAT content exceeding HUF 100,000.

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Tax Newsletter 2019/4