A new Government Decree, published on 6th October 2022 under the number of 381/2022, includes amendments of the preferential use of the SZÉP card.
Previously, it was possible to use the amounts on the SZÉP card without additional costs until 31st May of the second year after the payment. After this deadline 3% of the balance of the previous period was deducted monthly.
However, this deduction was not allowed to be settled until 60 days after the end of Emergency according to a former amendment.
According to the new legislation, the amounts, which were contributed before 15th October 2022, can be used until 31st May 2023 at the latest, otherwise additional 15% of the balance will be deducted as a one-time tax payment. If this amount does not reach HUF 100, whole balance shall be deducted.
If the contribution happens after 15th October 2022, the new legislation will be applied, so 15% of the contributed amount will be deducted either on 20th March or 20th September in each year, depending on which date is closer to the 365th day after the payment. If there is any unused contribution, which has already been deducted by 15%, no further deductions can be settled for the same amount, even if it has not been spent until the date of the next one-time tax payment.
|Before the Decree||Uploaded until 15th October 2022||Uploaded after 15th October 2022|
|Deadline||Until 31st May of the second year after the contribution||31st May 2023||20th March or 20th September each year after the 365th day after contribution|
|Percentage of the costs||3%||15%||15%|
Furthermore, please note that the interoperability between the individual sub-accounts is applicable until 31st December 2022.