Algorithms hunt for non-existent cash

The targeted national inspection campaign of the National Tax and Customs Administration focuses primarily on the cash registers of businesses and the related loan transactions. The risk analysis combines everything from online account data to bank transactions: if virtual cash is listed in the books, but the cash register is actually empty, or if the economic reality of the loan transactions cannot be substantiated, businesses will have to reckon with serious consequences.

“The authority does not make a random choice, but rather based on an algorithmic risk analysis that compares the closing cash balance with sales, bank turnover, dividend payments and employer loans. If the numbers do not add up, the audit can practically be overturned” – drew attention to Zoltán Bereczky, an expert specializing in household cash management.

He highlighted that the NAV’s toolkit now goes far beyond mere administration. Based on data from online cash registers and bank cash withdrawals, the office is able to accurately model how much money should be physically in the cash register. Where the data is contradictory, the on-site inspection is just a formality, often combined with a test purchase or operational control.

The “red flags” that the algorithm immediately signals

The main risk factor is an unreasonably high, “stuck” cash balance compared to the size of the company, but B2B cash payments over 1.5 million forints and employer loans with below-market interest rates and without tax implications are also on the authority’s radar.

“Particularly dangerous are member loans that have been outstanding for years without repayment, missing document chains, or if the auditor has previously given a signal about the reality of the fund” – emphasized the expert of hazipenztar-doktor.hu.

According to Zoltán Bereczky, it is worth holding a quick internal audit along the critical points so that the company can prevent automatic risk signals.

How can the problem be avoided?

The key to prevention is awareness. If the company’s investigation finds a discrepancy, it must be resolved by immediate recording and, if necessary, self-auditing.

“It is also worth developing an internal “NAV visit scenario”: we know who is responsible for the documents, who keeps the on-site protocol, and whether the document register is up to date,” the expert listed. “It is essential to review loan agreements, especially with regard to market interest rates, and to update the cash management regulations along the actual closing limits and responsibilities”

– he added.

In 2026, the cash register will no longer be an isolated accounting item, but a dynamic data point whose tidying up cannot wait until the next balance sheet closing. The expert also added that the cash register and loans are also measures of business credibility. A transparent cash register and a loan on market terms that moves through a bank not only protect the business from the NAV, but are also a decisive aspect in tenders, banks, and the auditor.