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The Hungarian Government’s Spring Tax Package adopted on 11 June 2025 introduced significant changes to tax legislation, aligning with international standards and strengthening domestic revenue strategies. The 91-page draft bill proposes multiple structural reforms to Hungary’s tax system. Several provisions previously regulated by Government decrees, such as the retail surtax and insurance tax, will now be incorporated directly into law. Additionally, new regulations are introduced and existing ones revised.

As of 2025, the Hungarian Tax Authority (NAV) has established specialized transfer pricing expert departments, indicating an increased focus and scrutiny on transactions between affiliated companies. The three new departments are located in Budapest and in the eastern and western parts of Hungary (one in each region) and have special competence regarding the complex transaction between affiliated parties within Hungary or cross-border alike.

With the rise of digital platforms and the possibilities that the internet provides for businesses, more and more sellers are able to offer goods and services via these platforms and the internet. In this context, it has been difficult for the Ukrainian tax authorities to trace the flow of goods and services as well as to identify sellers to ensure that these goods and services are duly taxed.

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