NAV inspections in spring: these businesses may be targeted
The National Tax and Customs Administration (NAV) will continue its targeted inspections in the spring of 2025, focusing primarily on catering establishments, solariums, garden centers, butcher shops, fruit and vegetable shops, organic shops and bakeries. The NAV Tax Traffic Pax page shows exactly which businesses may be affected by the inspection, although the published data does not exclude inspections at other locations.
NAV inspections nationwide
The auditors primarily examine the following aspects:
- Regularity of invoicing and receipts
- Use of online cash registers
- Employee reporting
- Origin of goods sold
- Sale of excise goods
Below is a list of the regions and types of businesses that NAV will inspect in the coming months.
- South Budapest: Starting in January, businesses that have submitted their VAT returns late or not at all will be inspected. Between March 13 and April 13, inspections will be carried out on those that have previously received fines.
- East Budapest: Between March 13 and 30, during the DiningCity National Restaurant Week, restaurants and catering establishments will be inspected for receipts and cash register usage.
- Pest County: Between March 10 and April 30, garden centers, ornamental tree nurseries and farm shops will be targeted.
- Bács-Kiskun County – Between March 17 and 23, the proper use of online cash registers, receipts and employee reporting will be inspected in Soltvadkert, Kiskőrös and Kecel.
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