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Pay Transparency - Public Procurement, Tendering, Concessions
The obligations defined by the EU 2023/970 Directive (Pay Transparency Directive) will be effective from 2026, and reporting requirements will begin in 2027. It may be a base element of future public tenders and concessions.
taxandbell
Mar 23 min read


Pastry shops, attention! Representation tax 0%, Tourism contribution 2%, Service fee 20%
Not only restaurants, but pastry shops as well are subject to the 0% representation tax and 2% tourism development contribution regime. In addition, those units that are taxed under KIVA (simplified tax of small enterprises) the service fee is not part of the tax base.
taxandbell
Feb 161 min read


VAT registration
What is VAT registration? When a VAT registration is needed? When is it avoidable? What is distance sale?For what OSS serves?
taxandbell
Feb 103 min read


Representation tax 0%, Tourism contribution 2%, Service fee 20%
Catering service in restaurants became tax-exempt, Tourism contribution has been decreased to 2% and beneficial taxation of Service fees in restaurants is available up to 20% of the gross value of the bill.
taxandbell
Feb 32 min read


HORECA - Reduction of Representation Tax and a 7% Effective VAT Rate for Restaurants?
HORECA sector is in trouble. Government announced a package that would support the secor indirectly, with tax reductions and extension of preferential taxation.
taxandbell
Jan 292 min read


5 Tips for Interpreting Tax Legislation
5 useful tips helping interpreting tax legislation correctly. Five essential steps to avoid getting lost in the maze of tax regulations.

Kertész Gábor
Jan 128 min read


Public Grilling – Please Don’t, Not Since 1724!
Public Grilling is one of the biggest Don'ts in working community. It has no advantage, brings however a long list of disadvantages.

Kertész Gábor
Jan 125 min read


What to know about Pay Transparency
The EU Pay Transparency Directive is a new, binding EUwide regulation designed to make pay systems more transparent and to reduce the gender pay gap across the European Union. Its core purpose is to enforce the principle of equal pay for equal work and to eliminate pay discrimination.

Kertész-Balázs Nikoletta
Jan 123 min read
Disclaimer: Tax & Bell articles reflect the personal opinions of the author. They do not constitute advice. Tax and Bell Hungary and the author assume no liability for any damages resulting from the use of the articles without prior consultation.

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