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[BUSINESS] · Hungary · 3 sources

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NAV targets tax non-compliance in the fodder market

The National Tax and Customs Administration (NAV) has reported that multiple participants in the hay and fodder market are failing to comply with invoicing and receipt regulations. The authority stated that the commercial sale of products such as hay, alfalfa, and straw constitutes economic activity, which requires proper documentation for every sale and service provided.

NAV's auditors and risk analysts are actively monitoring the market to identify non-compliant actors. Those found violating tax regulations face inspections and strict sanctions. The administration emphasized that the type of document required—whether an invoice or a receipt—must be determined based on the specific transaction, the buyer, and the taxpayer's specific tax status.

Entities

National Tax and Customs Administration