Other indirect taxes

View this page in: Magyar

Hungary’s EU accession has brought significant changes to external trade. A number of new rules and regulations have entered into force in Hungary concerning intra-Community and external trade. These changes have made it possible to cut costs in international trade, but have also given rise to certain indirect tax risks relating to non-compliance with the applicable regulations.

How can PwC assist you?

In order to ensure that our clients in international trade can optimize their processes and avoid risks, PwC Hungary has set up an expert team specializing in the above tax types. Our experts can provide comprehensive assistance and advice in connection with the correct application of customs and excise duties. Our indirect tax group can also assist you with issues related to environmental taxes (environmental protection product fee, environmental exposure fee, energy tax), and car registration tax. We monitor legislative changes and the introduction of new taxes, and provide tax consulting services concerning the public health product tax, the food chain supervision fee, and the telecoms tax.

Tapping into the resources of the global PricewaterhouseCoopers network, we are familiar with the latest regulations in international commerce. As the above taxes directly impact your profit, they have to be paid diligently in order to avoid fines. Whether you are engaged in import or export activities, you can count on our expert assistance in maximizing your profit and simplifying administrative matters.

Customs

  • Finding savings and refund opportunities related to customs duties
  • Duty suspension, obtaining customs concessions
  • Optimizing the calculation of customs value
  • Advice on rules of origin and free trade agreements
  • Advice on the correct tariff classification of goods from the perspectives of customs duty, VAT, excise duty, the public health product tax, and other indirect taxes
  • Obtaining expert opinions and binding (tariff and origin) information from the customs authority
  •  Optimising customs-related procedures at both the domestic and international level
  • Obtaining customs authorisations (also with retroactive effect)
  • Reviewing the applicability and introducing customs procedures with economic impact
  • Advice on obtaining and maintaining Authorised Economic Operator (AEO) certificates
  • Advice related to trade in dual-use goods
  • Advice on commercial policy measures (e.g. anti-dumping duties)
  • Optimizing customs duty payments
  • Advice on customs regulations
  • Representation during customs audits and appeals procedures
  • Preparing ruling requests to be submitted to the competent ministries and the customs authority

Excise duty

  • Comprehensive assistance with compliance and administrative matters relating to excise duty
  • Conducting reviews in order to find savings opportunities
  • Obtaining customs authorisations related to the excise duty
  • Reviewing past excise duty treatment to detect potential tax risks
  • Advice on the interpretation and application of excise duty regulations

Environmental protection product fee

  • Advisory services concerning product fee regulations
  • Conducting reviews in order to find savings opportunities and tax risks
  • Assistance with product fee-related registration and reporting

Energy tax

  • Finding savings opportunities
  • Advice on regulatory compliance

Public health product tax

  • Advice on public health product tax compliance
  • Conducting reviews in order to find savings opportunities

Food chain supervision fee

  • Comprehensive advisory services concerning food chain supervision fee regulations

Environmental exposure fee

  • Comprehensive advisory services concerning environmental exposure fee regulations

Registration tax

  • Ensuring the correct application of registration tax regulations

Telecommunications tax

  • Comprehensive advisory services concerning telecoms tax regulations

Rulings, litigation

  • Liaising with the competent authorities, including the National Tax and Customs Authority, in connection with tax audits, and preparing and submitting ruling requests
  • Legal assistance in court proceedings (from first instance to the Hungarian Supreme Court, and in cases brought before the European Court of Justice)

ERP systems

  • Review of operation and effectiveness of ERP systems from customs and indirect tax perspectives