On the basis of the information published by the Hungarian Ministry of National Economy, the National Tax and Customs Office (in Hungarian: NAV) has introduced a paper-free, online audit system.
With the assistance of this system, the taxpayer chosen for the audit has the possibility to submit the necessary documents online. The system is available for clients since January 2018, however, the use is not obligatory. The online audit system may be used only with electronic signature.
The online audit serves the purposes of simplifying administration and saving cost, since the documents necessary for the audit will not need to copied, the post and supply costs may be saved and the paper-saving is advantageous also for environmental reasons.
By Gabriella Galik, Partner, KCG Partners Law Firm