Tag "felszolgálási díj"
NAV position regarding the legal interpretation problems of the service fee
The gross amount of the collected service fee can be reduced by the amount of VAT before distribution and payment to the employees, but it cannot be reduced by other...
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Magazine: Service fee taxes
According to information from the National Tax and Customs Administration (NAV), the service fee won’t be free from social contribution payment obligation if legislators don’t amend the relevant law. In...
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Magazine: Building bridges
In mid-February the representatives of the Guild of Hungarian Restaurateurs (MVI) and the National Tax and Customs Administration’s (NAV) met to discuss the most important matters related to possible forms...
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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...
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Magazine: Tip and service fee
Károly Zerényi, a member of the body of representatives of the Guild of Hungarian Restaurateurs (MVI) has written a guide on the difference between a tip and a service fee,...
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Magazine: Bridge building
The Guild of Hungarian Restaurateurs (MVI) and National Tax and Customs Administration’s (NAV) Pest County directorate organised a conference together for the third time. On 29 May Dr Mihály Minya,...
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Magazin: MVI-NAV talks
On 26 September 2108 the representatives of the Guild of Hungarian Restaurateurs (MVI) and the Pest County Directorate of the National Tax and Customs Administration (NAV) met to discuss the...
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Service fee related rules
The service fee must be indicated on the bill or receipt that the guest receives, in a separate line. Those employees who do take part in serving the food must...
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