In Hungary, record-keeping is governed by a combination of national laws, EU directives, and sector-specific regulations. For businesses, the *Civil Code* and *Tax Code* mandate the maintenance of financial and operational records to ensure tax compliance and legal accountability. Companies must retain documents such as invoices, payroll records, and financial statements for a minimum of five years, though some records may require longer retention depending on their relevance.
The healthcare sector follows strict record-keeping protocols under the *Healthcare Act* and EU data protection laws. Patient records, medical histories, and treatment logs must be securely stored, accessible only to authorized personnel, and updated regularly. Electronic health records (EHRs) have become increasingly common to streamline documentation while ensuring compliance with privacy regulations.
In education, schools and universities must maintain student records, attendance logs, and academic transcripts in accordance with the *Education Act*. These records support administrative processes, student tracking, and compliance with educational standards.
Public administration also relies on robust record-keeping to ensure transparency and accountability. Government agencies must document administrative decisions, citizen interactions, and financial transactions, adhering to the *Administrative Procedure Act* and freedom of information principles.
Data protection plays a critical role in Hungarian record-keeping, with the *Personal Data Protection Act* aligning with EU General Data Protection Regulation (GDPR) standards. Organizations must implement measures to safeguard sensitive information, grant individuals access to their data, and handle data breaches responsibly.