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Data protection fines for unnecessary data processing

Data protection fines for unnecessary data processing

Recently, the Hungarian Data Protection Office (NAIH) imposed fines in two major cases. Both could have been avoided with care and compliance with data protection rules. In the first case, a credit institution not named in the decision, for the purpose of evaluating...

Do we need to prove the receipt of the invoice sent by email?

Do we need to prove the receipt of the invoice sent by email?

The Metropolitan Court of Appeal terminated the liquidation proceedings against a debtor company because the creditor initiating the liquidation did not certify that the invoice sent via e-mail had been received by the debtor. According to the court decision, the...

Vaccination, PCR test and employment

Vaccination, PCR test and employment

With the appearance of multiple vaccinations and an increase in vaccine production capacities, we expect to reach a level this year when vaccination becomes available to the general public on a social security basis or through a private healthcare provider. In...

Rules of business travel have changed

Rules of business travel have changed

As of 1st March, entry rules for commercial and business travelling from and to Hungary have significantly been amended. As a general rule, a Hungarian citizen entering the border may be subjected to a medical examination by the authority and, depending on its result,...

New labour inspection rules from March

New labour inspection rules from March

Act on Labour Inspection will be repealed on March 2021. Although there is a large overlap between the new legislation and the current act, the promulgation of the law provides a good opportunity to review the (future) rules of labour inspection. Under the regulation,...

New rules for home office during the second wave

New rules for home office during the second wave

The government decree passed in November intends to regulate home office on the basis of mutual consent between the parties. The employer may pay a tax-free lump-sum compensation for the employee working from home. During the first wave of COVID-19 pandemic, the aim...

Significant changes in VAT and SME taxation from 2021

Significant changes in VAT and SME taxation from 2021

The year 2021 will bring a number of novelties for businesses in the field of taxation. Below are some of the most important modifications that we compiled for you. Value added tax (Általános forgalmi adó, ÁFA): From 2021, the reporting obligation related to online...

Corporate governance during the second wave of COVID-19

Corporate governance during the second wave of COVID-19

Extraordinary corporate rules have been reintroduced, for the time being until 08 February, 2021, due to the second wave of COVID-19 and in order to provide continuous operation of companies despite the restrictive provisions. The special legislation for companies...

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