Transfer Pricing Report - Hungary
Take Control of Transfer Pricing Hungary for Tax Clarity & Total Tax Compliance.
Hungary’s Transfer Pricing regulations, embedded in Act LXXXI of 1996 (Corporate Income Tax Act) and Decree No. 32/2017 (X. 18.), require related-party transactions to comply with the arm’s-length principle.
Taxpayers must maintain detailed Transfer Pricing documentation consistent with OECD BEPS Action 13 and file an annual Transfer Pricing report alongside their corporate income tax return with the Hungarian Tax Authority (NAV).
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At Transfer Pricing Report, we prepare robust, transparent, and audit-ready documentation that withstands regulatory scrutiny and supports defensible pricing policies.
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Still Have Questions?
Is Transfer Pricing documentation mandatory in Hungary?
Yes, Hungary requires Transfer Pricing documentation under the Corporate Income Tax Act and TP Decree 32/2017.
A complete Transfer Pricing Study ensures compliance with Hungary’s strict arm’s length framework.
Does Hungary follow OECD Transfer Pricing Guidelines?
Yes, Hungary fully aligns its TP rules with OECD principles for comparability and method selection.
This ensures Transfer Pricing in Hungary meets internationally accepted standards.
Which transactions require a Transfer Pricing Study in Hungary?
Goods, services, financial transactions, royalties, and IP dealings between related parties must be documented.
A Transfer Pricing Study supports defensible intercompany pricing for businesses in Hungary.
What documentation filings are required in Hungary?
Hungary mandates a Local File, Master File, and an annual TP data reporting obligation within the corporate tax return.
Accurate Transfer Pricing documentation ensures full compliance in Hungary.
How does benchmarking work under Hungary’s TP regime?
Benchmarking compares Hungarian related-party transactions with independent EU and regional comparables.
This ensures Transfer Pricing outcomes in Hungary are aligned with arm’s length pricing.
What penalties apply for TP non-compliance in Hungary?
Hungary imposes significant fines—up to HUF 5 million per documentation—for missing or weak TP files.
Robust Transfer Pricing documentation helps reduce audit and penalty risk in Hungary.
How often should Transfer Pricing documentation be updated in Hungary?
Annual updates are required, especially given Hungary’s detailed TP data reporting rules.
Regular updates ensure accurate and compliant Transfer Pricing positions in Hungary.
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