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Journal
Tax and legal notes from the azta team — practical reads on TEÁOR and ÖVTJ activity codes, sole-proprietor tax regimes, and the rules behind them.
Featured · Company news
azta has been named a taxtech500 winner for the third month in a row — in both AI Tax Assistants and Tax Research Tools. Here is what is driving the fastest-growing tool in European tax tech.
taxtech500 · Awards
Winner × 3
Three months running · June 2026
Tax codes
Hungary taxes property rental income at a flat 15% personal income tax with no social contribution tax and VAT-exempt by default — here is how the three rules fit together.
Tax codes
Industrial and specialized cleaning sits under its own TEÁOR code with a distinct set of tax options — from KATA to corporate tax — and a cost ratio that differs from ordinary cleaning services.
Tax codes
No license is required to open a business-consulting practice in Hungary, but 2026 brought a higher VAT-exemption ceiling, a richer flat-rate cost coefficient, and a wider KIVA entry threshold worth knowing before you pick a tax regime.
Tax codes
Installation trades under TEÁOR 4322 get an 80% cost ratio in flat-rate taxation — the highest available — but KATA and domestic reverse VAT rules make the regime choice more consequential than in most trades.
Tax codes
Craftspeople choosing between consumer-only KATA and the 80% manufacturing cost ratio need the right ÖVTJ code first — the New ÖVTJ'25 system changed how that code is assigned.