Reclaimable innovation contribution
According to a report by MAZARS, micro- and small enterprises probably paid millions of forints worth of innovation contributions unnecessarily in 2016 – informed Heléna Csizmadia, the company’s tax director. The relevant legislation changed so many times in the last five years that businesses were unable to decide whether they had to pay this contribution or not. Enterprises need to prepare their innovation contribution declaration at the same time as the corporate tax declaration. The difference between the advance payment and the actual sum needs to be settled by 31 May every year; those who overpay can reclaim their money after this date.
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