AFMszkennelés

AFMszkennelés refers to the process of scanning or inspecting a company's financial records and operations by the Hungarian Tax and Customs Administration (Nemzeti Adó- és Vámhivatal - NAV). This is a routine or targeted examination conducted by the authorities to ensure compliance with tax laws, accounting regulations, and other relevant financial legislation.

These scans can encompass various aspects of a business's financial activities, including sales and revenue reporting, expense claims, VAT (Value Added Tax) declarations, payroll taxes, and corporate income tax. The objective is to verify the accuracy of submitted financial data and to identify any potential discrepancies, errors, or deliberate tax evasion.

AFMszkennelés can be initiated based on various triggers. These may include random selection, risk analysis conducted by the NAV, information received from third parties, or as a consequence of previous inspections or audits. The process can range from a desk audit, where documents are reviewed remotely, to an on-site inspection at the company's premises.

During an AFMszkennelés, the NAV officials have the authority to request and examine a wide range of documents, such as invoices, receipts, bank statements, accounting ledgers, contracts, and employee records. They may also conduct interviews with company management and employees. The duration and scope of the scan depend on the complexity of the business and the initial findings.

If irregularities are found, the NAV can impose penalties, fines, and additional tax liabilities. In more serious cases, legal proceedings might be initiated. Companies are expected to cooperate fully with the NAV during an AFMszkennelés and to provide all requested information promptly. Maintaining accurate and well-organized financial records is crucial for businesses operating in Hungary to facilitate a smooth and compliant process during such inspections.