NAV: online stores cannot escape paying retail tax either

By: Trademagazin Date: 2025. 03. 25. 11:52

Online stores must also pay retail tax if their sales revenue reaches 500 million forints; the tax rate is 0.15 percent for up to 3 billion forints, the National Tax and Customs Administration (NAV) announced in a statement on Tuesday.

Describing a specific case, the tax office said: after analyzing the website and online invoice data of an online store, they determined that the company earns a significant portion of its revenue from online purchases and retail trade, and typically issues invoices to private individuals. The online invoice data also revealed that the online store’s revenue significantly exceeded 500 million forints, but the company did not submit a return related to its retail activities.

After analyzing the online data, auditors from the East Budapest Tax and Customs Directorate of the National Tax and Customs Administration launched a test purchase at the web store’s premises. The auditors found everything to be in order during the test purchase and received a receipt.

In view of this, the undeclared retail tax was not determined in the context of a strict audit with severe sanctions, but rather in the context of a supportive audit, the company was warned that the Tax and Customs Administration expects it to declare and pay retail tax based on the online invoice data.

After the auditors intervened, the company submitted its missing tax return and paid more than 15 million forints in retail tax.