匈牙利发布新的转让定价文件指南

Hungary has issued new transfer pricing documentation and reporting requirements under Decree No. 45/2025 (XII. 23.) NGM, introducing revised thresholds, reporting obligations and documentation standards for corporate taxpayers from the 2026 tax year, with limited optional application for certain local file rules in 2025.
匈牙利根据第 45/2025 号法令（XII.23.） NGM，引入修订的门槛、报告义务和文件标准，适用于 2026 纳税年度的企业纳税人，2025 年对某些地方文件规则的可选适用有限。

RF Report  

Hungary has introduced a revised transfer pricing (TP) documentation framework through Decree No. 45/2025 (XII. 23.) NGM on 9 July 2026, accompanied by guidance from the Ministry of Finance, setting out new documentation and data reporting requirements for tax years beginning in 2026.
匈牙利通过第 45/2025 号法令（XII.）引入了修订版的转让定价（TP）文件框架。23.） NGM 于 2026 年 7 月 9 日发布，财政部发布指导，规定了 2026 年开始的纳税年度新的文件和数据报告要求。

The new framework aligns Hungary’s TP documentation regime with the OECD’s three-tiered approach and updates documentation thresholds, reporting obligations and administrative requirements. Certain provisions relating to the local file may also be applied voluntarily for the 2025 tax year.
新框架使匈牙利的 TP 文档体系与经合组织的三级方法保持一致，并更新了文档门槛、报告义务和行政要求。与地方档案相关的某些条款也可自愿适用于 2025 纳税年度。

Scope of affected taxpayers
受影响纳税人的范围

The documentation and data reporting requirements apply to corporate taxpayers that do not qualify as small or micro-enterprises at the end of the tax year.
文件和数据报告要求适用于在纳税年度末不符合小型或微型企业资格的公司纳税人。

The rules cover economic associations, including Kft., Bt., Zrt., Nyrt., cooperatives and European companies, foreign entrepreneurs operating through branches, and members of corporate tax groups for transactions with related parties outside the group.
规则涵盖经济协会，包括 Kft.、Bt.、Zrt.、Nyrt.、合作社和欧洲公司、通过分支机构运营的外国企业家，以及与集团外关联方交易的企业税组成员。

Non-profit organisations and entities in which the state holds a direct or indirect majority influence remain exempt from the obligations.
国家直接或间接多数影响力的非营利组织和实体仍免于这些义务。

Documentation thresholds revised
文档门槛修订

The Decree introduces updated monetary thresholds for transfer pricing documentation.
该法令引入了转让定价文件的最新货币门槛。

A Master File is required only where the total arm’s length value of related-party transactions subject to local file requirements exceeds HUF 500 million, excluding VAT, during the tax year.
只有当相关方交易的总独立价值超过 5 亿福林（不含增值税）时，才需要主档案。

Individual transactions are generally exempt from Local File preparation and TP data reporting if their arm’s length value does not exceed HUF 150 million, excluding VAT.
如果单个交易的独立价值不超过 1.5 亿福林币（不含增值税），通常可免于本地文件准备和 TP 数据报告。

Cost recharge transactions are exempt from Local File preparation where their value does not exceed HUF 500 million, although they must still be included in TP data reporting.
成本入账交易若价值不超过 5 亿福林，则免于本地文件的编制，尽管仍须包含在 TP 数据报告中。

OECD documentation structure retained
保留经合组织文件结构

The revised framework continues to follow the OECD’s three-tiered documentation model comprising the Country-by-Country Report (CbCR), Master File and Local File.
修订后的框架继续遵循经合组织（OECD）的三层文档模型，包括逐国报告（CbCR）、主文件和地方文件。

The Master File must provide an overview of the multinational group, including its organisational structure, business operations, supply chains, intangible assets and intercompany financing activities.
主档案必须概述该跨国集团，包括其组织结构、业务运营、供应链、无形资产及公司间融资活动。

The Local File focuses on individual related-party transactions and requires detailed transaction descriptions, functional analysis covering functions, assets and risks, and a comparability analysis based on the OECD’s five comparability factors.
本地档案聚焦于个别相关方交易，要求详细的交易描述、涵盖职能、资产和风险的功能分析，以及基于经合组织五个可比性因素的可比性分析。

The guidance also retains the utility test for intra-group services, requiring taxpayers to demonstrate that services received provided economic or commercial value to the recipient’s business.
该指导还保留了集团内服务的效用测试，要求纳税人证明所接受的服务为接受方的业务带来了经济或商业价值。

A simplified Local File remains available for certain categories of transactions, including low value-added services, free cash transfers and specified cost recharge arrangements.
简化版的本地文件仍适用于某些类别的交易，包括低增值服务、免费现金转账和指定成本的扣款安排。

Rules for low value-added services
低增值服务规则

The Decree adopts the OECD definition of low value-added services (LVAS).
该法令采纳了经合组织（OECD）对低增值服务（LVAS）的定义。

Under a safe harbour provision, the tax authority accepts a 5% net profit markup for both services provided and services received without requiring additional justification.
根据安全港条款，税务机关接受对所提供和接受服务均加收 5%的净利润加成，无需额外说明。

The simplified treatment does not apply to services forming part of a group’s core business, services involving unique and valuable intangibles, or activities involving significant risks.
简化处理不适用于集团核心业务中的服务、涉及独特且有价值无形资产的服务，或涉及重大风险的活动。

Benchmarking and transaction aggregation
基准测试与交易聚合

The new rules clarify when related-party transactions may be aggregated for documentation purposes, limiting aggregation to transactions that are highly interrelated or continuous. Incoming and outgoing transactions generally cannot be combined.
新规则明确了何时可以将关联方交易进行聚合以用于文件记录，限制聚合范围为高度相关或连续的交易。进出交易通常不能合并。

For benchmarking under the Transactional Net Margin Method (TNMM), the Decree specifies database search criteria, including the use of NACE/TEÁOR industry classifications and geographic filters that prioritise Hungarian comparables where the tested party is domestic.
针对交易净保证金方法（TNMM）的基准测试，法令规定了数据库检索标准，包括使用 NACE/TEÁOR 行业分类和地理过滤器，优先考虑被测方为本地的匈牙利可比对象。

Companies reporting losses for more than half of the analysed period or for two consecutive years are generally excluded from benchmarking datasets.
报告亏损超过分析期间一半或连续两年的公司通常被排除在基准数据集之外。

Reporting and administrative requirements
报告与行政要求

Transfer pricing documentation may be prepared in Hungarian, English or German.
转让定价文件可以用匈牙利语、英语或德语准备。

Taxpayers must retain documentation for at least eight years, or for eight years following the final disposal of a related invested asset where applicable.
纳税人必须保存文件至少八年，或在适用情况下，在相关投资资产最终处置后保存八年。

The Decree also requires taxpayers to submit transfer pricing data as part of their annual corporate tax return. Required information includes transaction type codes, transaction values, transfer pricing methods and profit level indicators using designated reporting forms, including ATP-01.
该法令还要求纳税人在年度公司税申报表中提交转让定价数据。所需信息包括交易类型代码、交易金额、转让定价方法以及使用指定报告表（包括 ATP-01）的利润水平指标。

Transfer pricing documentation must be completed by the deadline for filing the annual corporate tax return.
转让定价文件必须在提交年度企业税申报表的截止日期前完成。