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WHITE-COLLAR CRIME

Even the most prudent business decisions can expose a company's managers, employees, or owners to criminal risks. The stakes in these cases are high, and the client needs support more than in any other area. This also makes us more responsible when handling such assignments.
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OUR LATEST POSTS

Henrik Bereznai

The Hungarian Tax Authority’s 2025 Audit Plan – New Audit Formats and Focus Areas

Henrik Bereznai | 26 March 2025

The National Tax and Customs Authority of Hungary (NAV) has published its 2025 audit plan, which, similarly to the previous year, emphasizes a differentiated, risk-based approach. NAV continues to refine its audit selection process through the application of its vast data assets and artificial intelligence. Based on this data-driven methodology, the type of audit will be determined according to the taxpayer's compliance behavior. The types may include a newly introduced data reconciliation procedure, as well as previously utilized methods such as the supportive procedure, compliance review, or tax and customs audits.