Recommendations for solving problems

The Guild of Hungarian Restaurateurs (MVI) recommends that the National Tax and Customs Administration’s (NAV) should compile a guide book that would contain practical advice for hospitality businesses in tax and excise duty matters. MVI’s Károly Zerényi has already collected the most frequent problems that bars and restaurants are facing in these domains.

What are the most urgent problems that need solving? As of 1 July 2020 service fees also qualify as income after which social security contributions must be paid – namely an 18.5 percent rate. MVI would like to know whether businesses also need to calculate with – besides this contribution that increased from 15 to 18.5 percent – any other tax or contribution payment obligation. In connection with this, the guild would like to discuss the changes in service fee regulations in order to clarify things.

As for excise duty and other inspections performed in hospitality units, it often happens that the presence of too many NAV workers in a given place makes the daily operation of the bar or restaurant practically impossible. This can result in a loss or revenue and damage the prestige of the place. NAV opines that new, more owner-friendly practices should be developed for performing these inspections.

As regards hospitality units recruiting workers in the form of temporary employment, MVI’s view is that it is an unrealistic requirement in a busy period that both the recruiting business and the lending enterprise must have the worker registered with the employment authorities – the guild thinks it would be enough to do so by the workforce lending business. //