NAV’s 2024 audit plan already clearly shows which areas the central tax authority will focus on during its tax audits this year.

One thing is for sure, if someone’s business works in the areas listed below, don’t be surprised if NAV comes knocking soon. Because in the coming months of 2024, special attention will be given to companies employing a large number of employees, the examination of employment-related areas and transfer pricing, as well as the examination of the income of private individuals from abroad – privatbankar.hu found out.

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The tax authority will pay special attention to tax-minimizing companies, those earning income from cryptocurrency, traders in computer technology products, and internet content providers.

Therefore, the aim is still to examine the legality of employment. The NAV will therefore primarily investigate companies engaged in property protection and construction activities, labor hire and cleaning.

Again this year, regardless of industry

NAV will give priority to the legality of tax benefits and tax refunds.

Of course, effective action is also expected due to suspicious taxpayer behavior. Companies that do not realize sales but claim VAT refunds and companies that have been revived from a dormant state should be highlighted here.

“If a discrepancy is found during the inspections, the reaction of the tax authority will be faster compared to the experience of the past years, and in the event of detection of tax evasion, immediate intervention can be expected. Due to tax evasion, the tax authority can also take the company’s assets under the scope of an insurance measure until the procedure is concluded” – emphasized Dr. Dániel Bajusz, EY’s tax litigation lawyer.