According to the statement, tax inspectors will carry out targeted checks at Advent markets, local fairs, Christmas tree sellers, major shopping centers, hospitality venues and seasonal service providers. The focus will be on compliance with key tax obligations.
NAV highlighted that inspectors will primarily check receipt and invoice issuance, the origin of goods, and the lawfulness of employment.
The authority warned that businesses risk substantial penalties if they fail to comply. Vendors who conceal revenue, fail to issue receipts or do not properly register employees can face fines of up to two million forints.
NAV noted that the same penalty level applies in cases of simplified, day-to-day employment if workers are not officially registered before they begin work. Employees themselves can verify whether they were duly registered through the NAV-Mobil app, where employment data can be checked with just a few taps.
Businesses found with goods of unverified origin may be fined up to 40 percent of the goods’ market value. This type of violation also carries a mandatory minimum fine: 200,000 forints for private individuals or sole proprietors, and at least 500,000 forints for companies.
In addition to tax inspectors, NAV’s enforcement officers will also take part in the Christmas operation. In cases of serious violations — and where the expected fine is unlikely to be paid — NAV may impose temporary securing measures, including the seizure of inventory to protect budgetary revenues.
The authority encouraged everyone to follow its Adótraffipax updates, where NAV regularly posts information about upcoming inspections and targeted regions.