NAV is expecting KATA-based enterprises

By: Trademagazin Date: 2023. 02. 20. 10:15

After the changes at the end of the summer, the kata can be on the table again, but this time on the control side.

Lately, the tax authority has been examining the cooperation with small taxpayers in more and more companies retroactively, i.e. with regard to the periods before the radical transformation of the tax system, with particular regard to compliance with data provision and registration obligations. Anyone who does not comply with the record-keeping obligation may be fined for default. Since the default fine can be imposed per missed notification or data provision, the fine amount can reach several million forints.