Upcoming deadlines regarding the retail tax and the food chain supervision fee

In the coming weeks, it is advisable to pay special attention to important reporting and compliance requirements related to several public charges. Both the retail tax and the food chain supervision fee rules include practical challenges that may significantly affect the obligations of the entities concerned.

Retail tax

The deadline for submitting the retail tax return is approaching. As the original deadline of 31 May falls on a Sunday, the due date is 1 June. Before submitting the return, it is particularly important to review the regulatory changes effective from 2025, as well as practical experience related to the use of the tax return form.

Platforms as subjects of retail tax

From the 2025 tax year, platforms have also become subject to retail tax. As a result, the tax liability now covers all retail sales carried out through platforms.

Due to this change, companies operating online platforms need to pay particular attention to the correct determination of the tax base, proper fulfilment of reporting obligations, and accurate calculation of tax advances. The importance of compliance is further increased by the fact that platforms, as retail players, are also included in the Hungarian tax authority’s (NAV) audit focus for this year. Accordingly, it is especially important for affected taxpayers to ensure that their tax returns are professionally sound and that the applied calculations are properly supported and documented.

At the same time, sellers using platforms cannot sit back either. If the platform service provider they use fails to meet its retail tax reporting and payment obligations, this responsibility may shift to the companies selling through the platform. Therefore, it is advisable for these companies as well to review their processes and coordinate with their service providers in order to avoid potential tax liabilities.

Practical issue related to the tax return form

When completing the retail tax return for 2025, the operation of the current tax return form may create practical difficulties.

Based on our experience, if a deductible item is indicated in the relevant section of the form—for example, in relation to revenue from goods delivered abroad—the system correctly calculates the payable tax amount, but when determining the tax advance in block (C), it does not take these deductions into account.

Therefore, the functionality of the current reporting form may pose practical challenges when completing the 2025 retail tax return.

In this year’s retail tax reporting period, not only legislative changes but also technical risks arising from the tax return form require increased attention. For both platform operators and companies selling through platforms, prior professional review of tax returns and tax advance calculations is particularly important.

Food chain supervision fee

Similarly to retail tax, an important deadline is approaching for the food chain supervision fee: the return for the 2025 period must be submitted by the affected companies by 1 June 2026.

This year, special attention is required also because the procedure has changed compared to previous practice: the return must be submitted to NAV via the ONYA platform using the ELMDÍJ form, and the fee must also be paid to the designated NAV account. The importance of this change is further highlighted by the fact that this area, transferred from NÉBIH, is also included in NAV’s 2026 audit focus.

Affected businesses

The purpose of the regulation is to protect final consumers within the food chain, therefore the scope of affected entities may be broader than many businesses initially assume. The obligation does not only apply to traditional food industry participants, but also to companies engaged in distribution, storage, or transportation activities within the food chain. For this reason, courier and home delivery service providers should also review whether their activities qualify them as participants in the food chain.

Determination of the fee base

As a general rule, the basis of the supervision fee is the net revenue from fee-liable activities in the previous year. In practice, it is therefore particularly important to accurately determine which activities of the company fall within the scope of the regulation and what revenue is generated from them. Experience shows that this often requires detailed separation, even within a corporate group or within the same company.

In light of the above, and considering the expected authority focus, it is advisable to review in a timely manner:

• the company’s scope of involvement,
• the range of fee-liable activities,
• the methodology for revenue allocation,
• as well as the related record-keeping and identification processes.

In order to mitigate risks and establish appropriate procedures, it is recommended to seek expert support for the accurate determination of obligations and the design or review of the record-keeping system. If you have any questions regarding the food chain supervision fee, please feel free to contact Deloitte’s expert colleagues.