Hasznos

The deadline for the tourism development contribution

October 21 is the deadline for the payment of the tourism development

contribution, the National Tax and Customs Administration (NAV) will notify by

letter those who may be affected based on their online account data, online cash

register data and data sent to the National Tourist Information Center (NTAK), the

NAV announced. A tourism development contribution must be paid for the

distribution of food and locally produced non-alcoholic beverages, commercial

accommodation services and, in some cases, the "hop on hop off" bus sightseeing

service. The basis of the contribution is the value of the service without VAT, and

the rate is 4 percent. The contribution must be declared by October 21, 2024, on the

24TFEJLH form, for those obliged to file monthly and quarterly returns, the

payment deadline is also October 21, the contribution must be paid to account

number 10032000-01079122, tax code 310. It is also not worth delaying the

declaration and payment. In addition to issuing invoices and receipts, as well as the

use of online cash registers, NAV auditors also examine the fulfillment of

obligations related to tourism development contributions during on-site inspections,

they wrote in their announcement.

Source: NAV