NAV’s inspection series at Lake Balaton and Lake Velence will start this week

According to the tax authority’s information on Tuesday, the inspectors will be examining the fulfillment of the obligation to issue invoices and receipts, the regularity of employment, the origin of the goods distributed, the distribution of excise products and compliance with the rules related to the operation of cash registers. The inspection series will last until August 31.

The announcement recalled that last summer, the NAV found errors in every fifth inspection. The inspectors uncovered the most abuses while examining the regularity of receipts and employment; approximately five hundred taxpayers had problems with this. The trend of previous years has not changed, and caterers are still the ones who “forget” to issue receipts most often – the NAV stated.

They added that many businesses also had problems with the correct use of the VAT collector, and in all cases the overcharging in the cash registers was at the expense of the state. The inspectors found irregularities in every fourth excise inspection.

The Tax and Customs Administration can order anyone who fails to provide a receipt or employee declaration to pay up to two million forints. In the case of goods of unverified origin, the maximum fine is one million forints. In addition to the default fine, the Tax and Customs Administration can also close the business for twelve business days.

Special rules apply to those who choose the preferential taxation method, so it is not worth taking the risk for those who choose the preferential taxation method. They will lose the preferential taxation method if they are charged with a default fine for committing the three most serious tax violations (failure to provide a receipt or employee declaration, unverified goods), the tax office warned.

The right to flat-rate taxation also ceases if the entrepreneur fails to comply with his obligation to issue receipts.