Hungary's tax authority NAV clarifies five‑year audit limits and reporting rules

The National Tax and Customs Administration (NAV) can audit tax returns for up to five years, counted from the last day of the year in which the return was filed, not by calendar days. A 2025 filing, for example, remains audit‑able until 31 December 2031. If the five‑year period has passed, the taxpayer must actively inform NAV that the case is time‑barred; otherwise the audit may still be opened.

The limitation period can be extended in specific situations, such as ongoing court proceedings, fraud investigations, or when the taxpayer submits a self‑assessment that benefits them. NAV’s record‑keeping obligations also tie to this timeframe, requiring documents to be retained until the audit right fully expires.

In 2025 NAV reported 28.039 billion forints in revenue, a 7.9 % rise from the previous year, while the number of audits fell slightly to 141 000 from 146 000 in 2024. Most audit findings (93.8 %) related to value‑added tax, and the agency continued to target invoicing chains and transaction patterns that signal VAT risk.