From October 1, 2014. the 23/2014. (VI.30.) NGM decree stipulates that the program used for issuing invoices, the online invoicing system, must be reported to the tax authorities.

Until now, it was sufficient to have a program that complies with the legislation, a declaration of compliance with the requirements issued by the program developer and a user description of the program.

Who is obliged to report?

According to the current rules, the tax authority deletes the tax number of a company - without a history of suspension of the tax number - if it determines that:

- the address declared by the company as its registered office is not real,

- the company has not declared its organizational representative to the tax authority,

- the organizational representative notified by the company is not a real person.

Cafeteria regulations regarding benefits are essentially unchanged in 2014.

Extra-salary benefits in 2014

The base of the tax charged to the payer is 1.19 times the value of the benefit in the case of both types of benefits. 16 percent personal income tax (sja) and 14 percent health contribution (eho).

Everyone is on the phone, but nowadays they prefer mobile phones we use, however, PBX solutions are still needed today. Below we present an effective and versatile free program that can be used to replace our existing, traditional PBX system.

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