Hungarian emergency measures extended until 31 October 2022
On 8 June 2022, the Hungarian Parliament re-enacted by law the government decrees containing extraordinary measures issued during the emergency situation related to the coronavirus pandemic, with the text in force on 31 May 2022, which should remain in effect until 31 October 2022.
The Government lifted the state of emergency declared for the duration of the coronavirus pandemic on 31 May 2022, but in the meantime declared a new state of emergency from 25 May 2022 in the context of the armed conflict and humanitarian disaster in a neighbouring country.
By Government Decree 203/2022 (VI.8.), the Government has extended the extraordinary measures related to the emergency situation caused by the coronavirus, which was confirmed by Parliament by Hungarian Act VI of 2022 on the Elimination of Consequences in Hungary of an Armed Conflict or Humanitarian Disaster in a Neighbouring Country, that entered into force on 8 June 2022.
The Act contains a complete list of the Government Decrees that have been extended. The following is the summary of the extraordinary measures directly or indirectly related to taxation, which have been already detailed in our previous newsletters:
- The balance of the catering sub-account of SZÉP Card can be spent also on cold food (more details here). The possibility to switch between the three sub-accounts (accommodation, catering, leisure) is originally, without any extension, in force until 31 December 2022, so in practice, food products can be bought from any of the sub-accounts until that date;
- The payment service provider is not allowed to charge a fee to the employee to the amount of the unused funds transferred as an SZÉP Card benefit. A simplified contract can be concluded with the SZÉP Card accepting partners;
- The export/transport of strategically important building materials remains to be subject to a notification obligation by the companies concerned (more details here);
- The scope of products subject to the EKÁER registration obligation remains to be extended with certain building materials (without the obligation to provide a guarantee). The full list of these building materials is set out in Government Decree 403/2021 (VII. 8.);
- The Government continues to have the right of pre-emption or purchase right on the raw materials or products having strategic importance for the security of the country’s animal feed and human food supply. Therefore, the related registration obligation remains in force (more details here and here);
- Employers operating petrol stations can be entitled to tax allowances related to social contribution tax, rehabilitation contribution and KIVA (more details here)
- Accommodation providers for refugees are not obliged to collect and pay tourism tax for individuals arriving from Ukraine on or after 24 February 2022, provided the individuals were legally resident in Ukraine prior to their arrival to Hungary,
- Hungarian employers can continue to receive state aid for employing Ukrainian or dual Ukrainian-Hungarian nationals. (more details here).
15 June, 2022
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