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Hungary: Pilot program, standard audit file for tax purposes

Hungary: Pilot program, standard audit file

The National Tax and Customs Authority (NAV) announced a pilot program concerning a standard audit file for tax purposes. The program would be intended to support the provision of data to facilitate more efficient tax audits and the automated processing of data.


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Under the pilot program, there would be a data pool of XML files that contains data from ERP systems that the tax authority typically requests from taxpayers during a tax audit. This includes master and transaction data such as ledger data, information in connection with the outgoing and incoming invoices, payments, stock movements, and tangible assets, and would apply for a specific financial or reporting period.

If the pilot program is finalized, it could be expanded and made permanent effective 1 January 2021.

The concept of this standard audit file program was developed by the Organisation for Economic Cooperation and Development (OECD) and has already been introduced in several EU Member States.

Read a December 2019 report prepared by the KPMG member firm in Hungary

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