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Business catering from 2026 - has representation really become tax-free?

As of 01.02.2026, new rules for the taxation of representation costs came into force a 10/2026. And 24/2026. Government regulations based on 
At first glance, the change is favorable: in some cases, restaurant and confectionery catering can become tax-free

But the practice is much more complex than that.

What constitutes representation?

We moved!

We have moved to a new location for easier accessibility.

We are still available in the center of Újpest, but we have moved to office premises directly accessible from the street.

Our new address: 1042 Budapest, Jókai u. 4 apartments, entrance from Kassai utca 46-48b.

Equity after the report

Mandatory steps and good decisions

According to the provisions of the Accounting Act, the capital that the owner made available to the company or left in the company from the tax profit is provided as equity. In addition, the value of the equity is also part of the valuation and valuation assessment of the values.

Important - Office opening hours

Dear customers and interested parties!

Since the outbreak of the COVID epidemic, we have only been able to provide services in our office after prior registration.In accordance with previous information, we are still unable to change this due to the current situation.

Please contact us at one of our contact details and we will be available in our office at the mutually agreed time.