Business services centers – Temporary resource support in VAT compliance and accounting

Currently, more than 200 business service centers operate in Hungary, a significant number of which are responsible—among other functions—for the centralized support of financial and tax operations within their corporate groups, at regional or even global level. These centralized activities typically include the partial or full support of accounting processes and indirect tax–related processes within the group. In most cases, this covers bookkeeping, preparation of statutory reports, and VAT compliance activities, but may also extend to indirect tax advisory services.

In many instances, these organizations face significant challenges. In addition to an increasingly complex and rapidly changing regulatory environment (such as the global rollout of e‑invoicing and e‑reporting requirements), internal operational changes within companies often generate temporary or permanent additional workloads. These frequently have a direct impact on accounting and VAT compliance functions—areas where existing internal capacities may struggle to respond adequately.

Such situations may arise, for example, as a result of:

• the implementation of a new enterprise resource planning system (e.g. SAP);
• the launch of a regional or global e‑invoicing / e‑reporting project;
• temporary or longer‑term staff absences leading to resource shortages;
• organizational restructuring, reallocation of functions, or the introduction of new responsibilities within the organization.

We also frequently observe that temporary resource shortages can place a considerable burden on our clients, particularly when coverage is required only for a shorter period—such as 3 to 6 months—to replace a colleague or to complete seasonal or project‑based tasks.

Deloitte’s Financial Resource Outsourcing (FRO) service offers a flexible solution specifically designed to support such VAT compliance‑critical periods. Our experienced professionals—specialized in VAT and well‑versed in enterprise systems (particularly SAP)—are available from junior to senior levels to support, among others:

• day‑to‑day domestic and international VAT compliance activities (including preparation of reports and VAT returns);
• invoicing processes;
• and, where relevant, the implementation of new enterprise resource planning systems.

Internal organizational changes often lead to increased workloads not only in VAT compliance but also in accounting and finance functions, requiring additional resources on either a temporary or longer‑term basis. Should your organization experience a short‑ or long‑term resource shortage in accounting or finance, Deloitte’s accounting professionals are ready to assist.

Within the scope of our service, our professionals flexibly adapt to your company’s needs—whether this involves temporarily taking over specific tasks or supporting an entire function on an interim or longer‑term basis. Deloitte’s FRO service is available across all countries in the Central and Eastern Europe region, providing access to a regional pool of several hundred professionals when temporary resources with specific expertise or language skills are required.

Our service offers a flexible and cost‑effective solution that can be implemented immediately at any stage of the corporate lifecycle—including during periods of recruitment restrictions—and can be easily adjusted to evolving business needs.

For further details on Deloitte’s services, please visit: https://www.deloitte.com/hu/en/services/tax/services/financial-resources-outsourcing-for-gbs-and-sscs.html