NAV audits 2025: who will be in focus?

By: Trademagazin editor Date: 2025. 03. 28. 17:27

Fiduciaries, the transfer pricing of food businesses and items affecting the global minimum tax are among the new areas of focus for the National Tax and Customs Administration (NAV), according to the tax authority’s recently published audit plan for 2025, informs EY.

This article is available for reading in Trade magazin 2025/4.

Sellers on websites, foreign and domestic e-commerce platform operators and those selling on these may also come under scrutiny this year, in relation to the new provisions of the special retail tax on platform providers. “Experience shows that when NAV looks it finds, as more than two-thirds of the tax authority’s 2023 inspections ended with some kind of conclusion”, informs Dr Dániel Bajusz, tax litigation lawyer at EY. //