In November 2025, the Hungarian Parliament adopted a bill amending several tax-related laws with a view to reducing administration and harmonising legislation. The tax package serves to make obligations more transparent, reduce procedural times and costs, expand digital operations, and clarify the implementation of legal harmonisation obligations.

On 14 April 2025, VAT in the Digital Age (ViDA) came into force, radically transforming the rules on invoicing and electronic data reporting by 2030 at the latest, ushering in a new era of VAT administration digitization in Europe.

The Hungarian Parliament is already debating a bill submitted by the Minister of Justice on 11 November 2025. The bill includes significant changes to the Civil Code based on the case law of previous years and contains new obligations to lawyers concerning custody, as the Constitutional Court has ruled that the stricter rules shall be passed.

The laws adopted by the Hungarian Parliament in late November 2025 introduce a number of tax changes as of 2026, including the introduction of a new environmental tax incentive. The amendment enters into force on January 1, 2026, and supplements Chapter III of the Corporate Tax Act with a new subsection regulating a tax incentive for investments and refurbishments aimed at the remediation of environmental damage or other specified environmental objectives.

The EU’s border registration system, called the Entry/Exit System (‘EES’), was introduced on 12 October 2025 in all EU member states except Ireland and Cyprus, and it also applies to Iceland, Norway, Switzerland, and Liechtenstein.

The simplified employment relationship is a special form of employment in which the legislator, taking into account specific economic sectors and types of work, allows work to be carried out with less administration and more flexible, streamlined rules than those applying to traditional employment.

On 11 November 2025, the Court of Justice of the European Union (CJEU) upheld the validity of the Directive on Adequate Minimum Wages, confirming that its core provisions remain in force across the EU.

In mid-November, the Hungarian Parliament adopted an 11-point tax and administrative relief package. According to the Government, the newly approved measures aim to significantly ease the burden on small and medium-sized enterprises (SMEs), stimulate investment activity and support a more stable economic environment. Several provisions take effect this year, while others will apply from 2026 and 2027.

The Advocate General of the Court of Justice of the EU (“CJEU”) has declared Hungary’s carbon quota tax incompatible with EU law. This finding can have serious consequences for both the state budget and the affected companies.

Authentic public registers are state-maintained databases whose information enjoys absolute legal trust. These registers ensure that legal statuses and facts can be verified clearly and reliably by both citizens and economic actors. Under a declarative effect, the rights and facts recorded in a register are presumed to be true until proven otherwise.

Supervisory Authority for Regulatory Affairs of Hungary (SARA) published new rules regarding cryptocurrencies on 27 October 2025. These concern the authorisation and registration of service providers validating crypto asset conversion.

In recent years, the focus of the Hungarian tax system has shifted increasingly towards turnover and consumption taxes. Several sector-specific taxes have been introduced, targeting particular segments of the economy. One of such regulations was the Advertising Tax Act, which established a new, turnover-based tax on the publication of advertisements and the provision of advertising services.

At the end of October 2025, Hungary adopted a new act and the related Government decree, which implements the EU Artificial Intelligence Regulation (EU) 2024/1689 into national law. The legislation will enter into force on 1 December 2025, establishing the framework for the domestic application of the EU’s AI Act and ensuring harmonised EU-level compliance.

On 14 October 2025, the Hungarian Government submitted a bill on amendments related to the introduction of condominium building rights, which involves several key legislative changes, including new rules on condominiums, real estate registration and notarial procedures.

At the Hungarian Tax Authority’s annual tax consultation, officials outlined a vision of a tax system built on trust, simplicity, and digitalisation. The aim is to make taxation increasingly seamless while remaining fully transparent.

On 4 September 2025, a new NGM Decree on audit quality control entered into force, renewing the framework for quality inspections conducted by the public oversight authority (“Könyvvizsgálói közfelügyelet” in Hungarian), aligning Hungarian regulation with EU standards. While the sanction regime remains unchanged, the new decree streamlines procedures and ensures consistency across all types of audits.

In Hungary, the new circular waste management system was launched in 2023. A key component of this system is the so-called Extended Producer Responsibility (EPR) scheme, under which producers bear the financial responsibility for waste management throughout the life cycle of their products.

A new chapter is beginning in the renewable energy sector in Hungary: the utilization of geothermal energy is once again subject to state concession in certain areas. Amendments to the Mining Act in August 2025 and the connecting SZTFH (Supervisory Authority for Regulated Activities) regulations reintroduced the concession system for this field.