Hungary has introduced updated transfer pricing documentation rules through Decree No. 45/2025, which was published in the Official Gazette on 23 December 2025 and replaces Decree No. 32/2017. Some of the main changes include the following:
- The transaction threshold for preparing the Local File is increased from HUF 100 million to HUF 150 million per year;
- A specific threshold is introduced for the Master File, requiring taxpayers to prepare the Master File only if the total value of their …