Tax&Legal Alert | PwC Hungary

Obligations associated with the change of NACE

image-hero
  • 4 minute read
  • May 22, 2025

The NACE nomenclature classifying the activities of companies has changed from 2025. All companies have some tasks to do in connection with this change. In this context, it is necessary to check whether: 

  • the activities included in the company register are in line with the activities that the given company intends to perform; 
  • whether all activities have been reclassified to the 2025 nomenclature, and if so, whether the classification is in line with the activities that the given company intends to perform. 

If, during the check of the company register, you experience a discrepancy in the activities from the activities that you actually intend to perform or you experience that certain activities have not yet been reclassified according to the 2025 classification (the NACE number of the unclassified activities will display "08"), you must request the reclassification or correction from the tax authority. The deadline for making corrections and reclassifications is July 1, 2025. 

We would like to draw your attention to the fact that if the deadline is missed, important areas of activity may disappear from the company extract of the organisations. 

In addition to the above, we would like to inform you that according to the applicable law, the modified areas of activity of the companies included in the company register must also be entered in the company's articles of association, which must be carried out at the latest at the same time as the first change entry after July 1, 2025. 

If you need accounting and/or legal assistance with the above reclassification or modification, please contact us with confidence, our expert colleagues will be happy to assist you both before the tax authority and during the court of registry proceedings. 

Zsófia Straubinger

Manager, PwC Hungary

Email

Anna Dunai

Senior Manager, PwC Hungary

Email

Contact us

Cecília Szőke

Cecília Szőke

PR Senior Manager, PwC Hungary

Follow us