Our goal is to help clients understand the potential risks and opportunities in the tax system and instead of answers, help them to find the best solutions for reaching their goals.

FOCUSING ON TAX SOLUTIONS

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About us

Zsolt Nyári

Partner
nyari@k-xconsulting.com    +36 20 772 1032

My professional career began in 2001 with international audit and consultancy companies. Before launching my own business in 2015, I spent 12 years with Mazars Kft, leaving them as a senior taxation manger. In addition to domestic and international tax consultation projects I was involved with responsibility in due diligence projects, tax audits as well as successful proceedings with domestic and international courts. With regards to the latter, I regard the biggest success of my professional career to be the VAT case (C-563/12) won at the European Court, for which I was the project initiator.

I have been delivering presentations at tax conferences for over 10 years, have written a number of professional newspaper articles and blog posts, and have been a regular lecturer at the post-graduate training of certified accountants held by the Education Centre of the Hungarian Chamber of Auditors. Besides Hungarian, I also assist my clients in English and French.

Katalin Küsselné Lakatos

Senior Tax Manager
lakatos@k-xconsulting.com    +36 20 520 5815

I obtained my professional experience between 2008 and 2017 with international consultation enterprises by providing various types of tax consultation for large corporations belonging to international groups and Hungarian SMEs as a tax manager and later tax director. In addition to consultation, I dealt with transfer pricing, tax surveys, and was responsible for a large number of tax duties related to auditing. I used to lead compliance groups and represented my clients successfully in the course of several comprehensive tax audits and in the statutory proceedings following.

Since 2013, I have regularly delivered presentations at tax conferences, business breakfasts, and in the framework of internal and external trainings. Since 2017, I have worked in Hungarian and English as a tax expert of K-X Consulting Kft in the elaboration of solutions for our Clients.

Júlia Kosztyó

CFO &Tax Manager
kosztyo@k-xconsulting.com    +36 30 550 8018

After obtaining my qualifications in Economics and Chartered Accountancy, I worked at a number of SMEs, first as an accountant and later as a chief accountant. In the interest of widening my field of expertise I completed my tax advisory qualification in 2008. I worked at Mondelez International group as a tax advisor from 2010; providing comprehensive taxation activities for numerous Hungarian subsidiaries and branch offices. During my career I have worked on a daily basis with a number of accountancy and business operations software programs such as SAP.

In 2018 I joined the K-X Consulting Kft. team on a full-time basis where I am primarily responsible for assisting my clients with questions relating to tax due-diligence, VAT inspections, tax return preparation, bookkeeping and accountancy, and SAP, in order to ensure they receive realistic and applicable solutions for their everyday activities.

Dóra Kardos

Senior Tax Manager
kardos@k-xconsulting.com    +36 30 256 3057

I started my career as a tax consultant in 2011 at Mazars Kft., where as a tax manager I was able to work with Hungarian subsidiaries of international groups of companies. I primarily led multi-tax projects, due diligence, and assisted my clients with tax investigations. I was able to represent Hungary in the international VAT group for several years, where I participated in cross-border VAT projects and planning tasks.

Since 2014, I have been regularly published in specialist online journals, giving presentations at tax conferences, international training sessions and workshops. As a lecturer, I am also involved in the training of a certified sales tax experts from the Penta Union. I assist our clients in Hungarian and English.

I joined K-X Consulting in 2020.

Helga Budayné Flaisz

Senior Tax Manager
flaisz@k-xconsulting.com    +36 70 000 2386

I spent the first 16 years of my carrier at EY Hungary, where I supported local and multinational companies in indirect tax matters as a tax consultant and later as a tax manager. I focused on VAT and green tax advisory, took part in cross-border VAT projects and tax audits, and in consultancy with the authorities, I made presentations at professional events.
In the period between 2016 and 2023, I worked for Andersen first as a tax manager before becoming a senior tax manager. At Andersen I broadened my experience in several fields of taxation in addition to VAT consultancy: I dealt with matters relating to direct taxation, to film and sport incentives, to R&D allowances, and I was involved in restructuring projects. During my work, I was able to co-operate with clients engaged in the manufacturing and trading sector, the automotive industry, the real estate sector, the film and media industry as well as with various sport organisations.

I joined the K-X Consulting team at the beginning of 2023, since when I have been assisting our clients by providing general tax consultancy services in Hungarian and in English.

Dr. Ivett Deák

Legal Advisor, Tax Manager
deaki@k-xconsulting.com    +36 70 000 2385

Until 2004 I worked at PWC, after which I obtained over 10 years of experience at NAV (Hungarian Tax Authority), where I worked in the KAIG (Large and Foreign Taxpayers Special Department). As well as interpreting laws, I also gained widespread experience in the course of numerous tax audit and tax collection procedures and the appeals procedures following these. I obtained experience in court case representation in the field of gambling, and I participated as a supervisory team member in the legislative work in relation to branch restructuring. In 2018 I joined the K-X Consulting team.

I will help our Clients – whether they are domestic or foreign companies – manage any issues that may arise in the course of tax audits or tax related representation. I participate in solving disagreements between tax-payers and the tax authorities as well as professional differences of opinion in the interpretation of the law in any field related to tax law. I am able to assist our clients in both Hungarian and English.

Dr. Máté Vargha

Tax Manager
vargha@k-xconsulting.com    +36 30 631 2195

After completing Law University, I worked at the Hungarian Tax Authority from 2005-2011, where I participated in audits of tax-payers and represented the tax authority in taking decisions of appeal and administrative court cases. From 2011 I worked at the Ministry of Finance as a lawyer, deputy head and finally head of department. Among my duties was the preparation and coordination of procedural changes in the law, preparation of provisory tax statement decisions, and preparation of documents relating to the appeals process against NAV decisions. In 2014, I finished my career at NAV with a ministerial award. During my time at the ministry, I was regularly published in professional publications. The final part of my career before I joined K-X Consulting was spent between 2014-2019 as a legal advisor at the Hungarian National Bank Chamber.

As a legal advisor and a legal specialist in environmental protection as well as banking and the stock market, I am capable of responding to my clients’ questions in both English and Hungarian.

Tünde Kalmár

Accounting (Tax) Manager
kalmar@k-xconsulting.com    +36 70 426 6524

I graduated as an economist majoring in finance at the Budapest Business School, I have the qualifications of chartered accountant, tax consultant and IFRS accountant. I started my career in 2008 as audit assistant, where I established my expertise. Following that, I was an accounting group leader at an international company group; my main tasks were bookkeeping according to Hungarian and IFRS rules and the implementation of SAP. Between 2020-2023 I was the professional manager of an accounting office called e-Officium Kft.

At the end of 2023 I joined the team of K-X Consulting Kft, where I am available to our clients in Hungarian, English and German languages for tax due diligence tasks and bokkeeping/accounting issues.

DR. TÜNDE PAPP

Tax Manager
papp@k-xconsulting.com   

I have extensive experience as a tax professional and manager. I have recently worked with an accounting firm providing comprehensive tax advisory services to a diverse client base ranging from individuals to large corporations. Tax issues for individuals are a recurring theme in my career, with a particular focus on matters with an international element, as with the spread of digitalisation the mobility of employees is also increasing, which now affects almost all businesses regardless of their size. My expertise extends beyond personal income taxation to social security and VAT, including international tax matters, as well as the specific tax base and tax benefits available under corporate income tax. As a tax manager at Grant Thornton Hungary, I handled personal income tax issues, negotiated contracts and managed teamwork. I also have experience in finding tax optimisation opportunities in the field of royalties and R&D, in which I gained experience at Ayming Hungary Kft. I also spent a significant period of time at KPMG, where I dealt with international tax and social security issues of individuals, and related tax planning options and practical issues.

I joined the K-X Consulting team in January 2024. I have a BAR exam, a chartered accountant qualification and I am a registered tax advisor. I support our clients in Hungarian and English in answering their tax questions and finding tailor-made tax solutions.

Krisztin Antal

Senior Tax Advisor
akrisztin@k-xconsulting.com    +36 70 571 6840

I graduated in law from the Faculty of Law at ELTE. Since 2021, I have been working in the field of tax law and tax consultancy; firstly at Havasi Law Firm and currently in the team at K-X Consulting. I am primarily involved in solving local business tax, VAT and corporate tax issues, and I often provide assistance in tax and invoicing due diligence.

I am available to assist our clients in Hungarian and English.

Ágnes Pásztor-Tamás

Tax Advisor
ptamas@k-xconsulting.com    +36 70 908 7090

Having graduated in economics from the University of Pécs in 2005 I started working as a tax consultant at Mazars Ltd., where I was familiarised with all fields of tax. Following this,  I spent one and a half years in the Department of Excise Taxes at the Ministry for National Economy, before joining K-X Consulting Kft in 2002.

Currently, I primarily deal with personal income tax and VAT issues.
I am able to assist our clients with solutions in Hungarian, English and French.

Dr. Tamara Takács

Tax Advisor
takacs@k-xconsulting.com    +36 70 640 2006

After obtaining my degree in Law, I began my career as a trainee lawyer and worked in law firms. My tax-related career started at BDO in 2021 and I joined K-X Consulting in 2023 since when I have primarily been involved in VAT, extended producer responsibility, and environmental product fee-related tasks, as well as in due diligence projects. In addition, I have participated in writing newsletters and articles.
I am at the Client’s disposal in Hungarian and English.

Szilvia Várkonyi

Office Manager
varkonyi@k-xconsulting.com    +36 70 355 0934

I completed my studies at the College of Commerce, Hospitality and Tourism in the field of Tourism and Hospitality, graduating as an economist.
Following that, I took a job at a Conference centre as an event organizer, before moving into the hotel industry as a sales manager, later as a reservations manager.
Leaving tourism, I worked for an SAP consulting IT company as an office manager. In addition to administrative tasks, I arranged business trips, corporate events, fire and safety training, and I was the company’s ISO quality management manager.

I joined K-X Consulting Kft in August 2021, where I support the team as an office manager. My main responsibilities are tracking proposals and managing contracts; invoicing; and liaising with the bookkeepers and clients (in English and sometimes German).

Franciska Lencse

Auditor, Accounting Expert
lencse@k-xconsulting.com   

I started my career at PricewaterhouseCoopers Ltd. in 1998 as an audit assistant. Following that, I worked as a Chief Accountant and CFO for various companies. I joined Mazars Ltd. in 2007 where I spent more than 10 years. My tasks included organising and monitoring audit workflows, examining Hungarian accounts and IFRS consolidation packages, participating in due diligence assignments, overseeing the due diligence and accounting of target companies, solving accountancy and tax problems and performing a wide range of consultancy and educational tasks.

Since 2015, I have been a certified public accountant and since 2017 I have been a regular member of the K-X Consulting Team.

Judit Kajtár

Auditor, Accounting Expert
kajtar@k-xconsulting.com   

I started my professional career at Mazars Ltd in 2000 where I was primarily engaged in the audit of Hungarian financial statements and IFRS consolidation packages. In addition, I also participated in due diligence assignments and was responsible for the organisation and execution of various trainings. As a manager, I specialized in the audit of banks and insurance companies. In 2009 I decided to pursue a new challenge and became the finance and accounting director of the Hungarian subsidiaries of the French-Belgian Group in the energy sector (ENGIE, ex GDF SUEZ), where I spent nine years.

Since 2018 I have been working on audits as a registered auditor, and alongside that I am delighted to support the Team of K-X Consulting in due diligence and accountancy consultancy tasks.

András Attila Barsi

LegalTech Expert
barsi@k-xconsulting.com   

I have an MBA from American, Hungarian and French universities and spent 10 years at an electronic signature authentication provider in commercial, strategic and management positions. My career has seen me assisting a number of businesses in developing strategic products with electronic signatures and remote identification expertise. In 2011, my name was associated with the „IT Project of the Year” award awarded by the IVSZ (Association of IT Companies) for digitisation of the System of Hungarian Bailiff Requests. I am currently a consultant and project manager in a number of Hungarian and international projects. I work numerous with senior managers on strategic digitisation projects where credibility and the legal impact are vital factors. I am also more than willing to offer training or lectures on the subject.

I have been working together with K-X Consulting since 2019.

VAT and eVAT AUDIT

Our service is designed to provide our clients with all the necessary steps from VAT returns to a detailed audit of VAT analytics, including invoice verification and a comprehensive review of processes. This service is particularly recommended for internal control purposes, or in the preparation of a significant VAT refund or the introduction of an e-VAT return, to ensure the accuracy of the tax return and minimise tax risks.

INVOICING AUDIT

This service focuses primarily on the legal compliance of issuing and correcting invoices, the rate of VAT, the time of payment and the online submission of data. At the same time, the appropriateness of the invoicing systems – from a non-IT perspective – will be examined. Our aim is to minimise the legal and financial risks faced by our clients by ensuring overall consistency in billing procedures.

 

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EPR and PRODUCT FEE AUDIT

This service aims to ensure full compliance with product fee and EPR obligations, including a thorough monitoring of processes, correct coding of products and, in the case of assumption of liability or use of a customer declaration, verification of legality and compliance of related documentation such as contracts, invoices and declarations. We review the completeness of analytical data and the filling out of declarations to ensure that our clients’ tax processes run smoothly and in compliance with the law. The aim is to identify and correct regular errors and optimise tax liability as much as possible.

FULL DUE DILIGENCE

Our service provides a wide range of support in the field of tax planning and risk analysis, from the identification of tax errors through the implementation of corrections to the achievement of optimal tax strategies. This service can be particularly useful in case of a takeover or sale of a company, where an in-depth identification of the business risks and a pre-sale assessment are required. Through due diligence, we provide concrete, actionable information and strategies that help to increase the value of the business and reduce the risks of the transaction.

 

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TAX AUTHORITY INVESTIGATIONS

Within the framework of our services, we strive to efficiently manage tax authority audits, from independent internal due diligence to the preparation for audits and representation before the tax authority. If requested, we provide the office location for the auditors, as well as assistance in the interpretation of tax authority documents and the professional preparation of the necessary declarations, comments and appeals. The goal of our service is to reduce the stress and time associated with tax audits and increase the chances of a successful outcome, while we support and represent our clients every step of the way.

FLAT-RATE CONSULTANCY

Our service is developed to provide up-to-date, practical solutions to support our clients in their written and/or oral business. With the help of a dedicated consultant who is familiar with the specific features of the client’s business, we provide quick, concise and targeted advice to help with everyday accounting tasks. This service not only increases efficiency, but also enables significant time and cost savings, so that our clients can better focus their resources on strategic areas.

 

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TAX CALCULATIONS, CORPORATE TAX BENEFITS

We can prepare our clients’ with corporate tax, innovation levy and business tax calculations or, depending on the requirements, we can check whether the tax return and its supporting calculations fully comply with the legal requirements. In addition, we pay particular attention to making full use of corporate tax benefits such as SME benefits, tax provisions, R&D discounts, development tax benefits and the advantages of energy investments.

GLOBAL MINIMUM TAX

The purpose of our service is to assist our clients in the multinational group of companies to comply with the new international tax rules. This service includes interpretation of the new global minimum tax rules, analysis of the corporate tax structure and optimal tax planning to ensure that our clients meet the global minimum tax requirements. We advise our clients on the evaluation of the effects of the global minimum tax and the possible modification of their tax strategy, including the review and adjustment of the necessary systems and processes.

 

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CHIEF ACCOUNTANT, ACCOUNTANT HIRING

The objective of our service is to support our clients where the financial manager or the chief accountant is absent for an extended period of time (e.g. maternity leave) or decides to leave the company. With decades of experience, outstanding professional knowledge and in-depth knowledge of SAP and other business management systems, our expert team is ready to not only replace but also add value. In this way, our customers can be confident that accounting processes will continue smoothly while the replaced employee returns to their position or a new colleague is found.

PREPARATION OF ACCOUNTING, TRANSFER PRICING DOCUMENTATION

We offer a comprehensive support service in the field of accounting regulations and transfer pricing records, including updating of regulations, drafting of new regulations and precise control of existing ones. In addition, our experts carefully review, revise and, where necessary, correct, supplement or rewrite transfer pricing documentation to ensure compliance with international and local regulations. With this service, our clients fully comply with accounting and tax regulations and are ready for possible tax authority audits.

 

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THEMATIC ON-SITE TRAINING

Our service is designed to make it easier for our clients to keep up with the ever-changing tax and accounting legislation and to increase their professional knowledge in various topics ranging from invoicing to corporate transactions and IFRS. Our presentations, held at a venue of the client’s choice, provide participants with the opportunity to learn directly from our experts, whether it is about preparing for a tax authority audit, taxing promotions or any other relevant topic. The training sessions are interactive and practice-oriented, so that attendees can not only acquire theoretical knowledge but also get answers to concrete, practical questions.

DIGITAL TRANSITION, ELECTRONIC INVOICING

Our service offers modern solutions to facilitate the transition to the world of electronic invoicing. If required, this includes full project management of the introduction of e-invoicing, the preparation of invoicing systems as well as the creation of electronic issuance and reception of outgoing invoices, including the provision of the necessary technical infrastructure. We offer comprehensive solutions for the digitisation of paper documents and the optimisation of archiving processes, including the preparation of policies and customer information leaflets.

 

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CBAM (CARBON BORDER ADJUSTMENT MECHANISM) ADVICE

We provide full support to the companies concerned in complying with EU rules to offset the carbon intensity of their imports. This covers the determination of CBAM eligibility, CBAM reporting and declaration obligations – including the registration process, the preparation of a calculation, the definition of the data required for the declaration, and the uploading of data online or in face-to-face consultations. Additionally, we assist with contacting manufacturers and obtaining the manufacturer data that is now mandatory for reporting. We will also assist in the development of the CBAM register and prepare the company for meeting its obligations after the CBAM transition period (2023-2025).

PARTNER-KX-CONTROL SERVICE

Our service includes a partner control audit based on the requirements of the tax authorities, whereby we carry out a thorough audit of selected suppliers and subcontractors based on the information available from the invoice recipient. We check whether the partners are listed in international databases and whether there are any indications of tax evasion. The investigation is documented in a retraceable manner, verifiable to the tax authorities, and a written technical report is prepared. Our service also includes the design and review of the entire due diligence process. Partner due diligence is not only designed to facilitate Hungarian Tax Authority (NAV) audits but is recommended for all new or significant partnerships.

 

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NIS2 (CYBERSECURITY) ADVICE

Our services help you in fulfilling the obligations of the companies concerned, including registration application, self-identification, compliance (self-)assessment, security classification, reporting to the supervisory authority, risk management, information security system review and preparation for the NIS2 internal audit.

RECOVERY OF IRRECOVERABLE DEBTS

Businesses are often uncertain about transactions that have not been settled in full or in part and there are numerous questions about the recovery of VAT. Our service provides comprehensive assistance in the VAT assessment of irrecoverable debts, in determining how to claim back VAT, in checking the necessary documents, in preparing the application and in dealing with the tax authorities. Our aim is to find a legal and risk-free solution to the possibility of a subsequent tax base reduction.

 

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ANTI-MONEY LAUNDERING (AML) SCREENING

Our service is designed to support compliance with anti-money laundering and counter-terrorist financing legislation for businesses such as real estate, accounting, financial advisory, head office services, precious metals trading, virtual currency services or gambling. These firms are at increased risk of money laundering and terrorist financing and may therefore be subject to more frequent tax inspections. We can assist you in setting up internal policies and risk assessment systems, identifying beneficial owners, developing a client monitoring system, and preparing and maintaining the necessary documentation.

 

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Main Services

References

„Zsolt and his colleagues have been our partner for years now, helping our company find its way through the mysteries of taxation. They respond quickly and efficiently to our issues, adding real value to our company’s success. Their communication is clear and exact with an outstanding level of professional knowledge. Their professional experience is of an international standard, and their knowledge and attitude are exemplary. They often hold interactive presentations in order to share their knowledge with their clients, with a particular emphasis on forward planning. We can call them at any time to discuss an issue and it is sure we will receive a quick and clear solution.”

 

István Szokonya
Financial Director
Bonduelle Central Europe Kft.

„We initially came into contact with K-X Consulting through a recommendation. In them we have found the consultancy partner we had always been looking for. We can call them at any time and will receive a fast response; their professional knowledge is unquestionable. And all this comes at a reasonable price. We have been working together for one year and since then we have contracted them to carry out a full tax due-diligence. It is just a bonus that Zsolt, Kata and Julcsi are all a pleasure to work with, we love to speak to them and we have a wonderful relationship.”

 

Andrea Varga
Finance Manager
Würth Elektronik Hungary Kft.

 

„Many years ago, after becoming disillusioned with consultants’ yes/no/it depends type standard, yet at the same time, rather pricey answers, we sought out a reliable person in the tax field, who, apart from having a stable professional background, would also be open to becoming acquainted with the specific features of our company’s course of business. We believe that only a person with this type of approach is able to propose real customised solutions. Zsolt Nyári is one of those few experts with confident professional knowledge who can add something extra to his expertise, something that we were looking for. He considers our questions with a flexible and practical approach and makes us a proposal.”

 

Edit Szilágyi
Chief Accountant
Láng Kereskedelmi Kft.

„Help with problems, peace of mind in our daily life. The personality of the tax advisor really means a lot to us. It’s a good feeling to know them personally, to trust them unconditionally. We can always count on them, and they will support us to the end. It is vital that they are always up-to-date, fast, and provide a full service. At the same time, it is reassuring that a team is supporting us, which is crucial in this field. In the past few years we have experienced all these things with Kata Lakatos and her team.”

 

Erika Hlavathy
Chief Accountant
Cooptech Kft.

„I am chief accountant at the Hungarian branch office of a leading Austrian forwarding and logistics company. I have worked together with Zsolt Nyári, tax consultant, for several years. Using his professional experience, he has always given me useful support in my work and also helped my company, which is celebrating its 30th anniversary this year. Accurate timing, a pro-active approach and professionalism are very important to me. I continue to trust in Zsolt Nyári, because he can ensure all these.”

 

Gáborné Molnár
Chief Accountant
Gebrüder Weiss Szállítmányozási és Logisztikai Kft.

„Our Company Ravak Hungary Kft. have been operating on the Hungarian market for the last 20 years, dealing with the production and sale of bathroom ware and sanatary equipment. We have been working together with K-X Consulting Kft., Zsolt Nyári, for five years now. We are delighted to recommend him. We have found him to be an extremely reliable expert partner. During our work together he has, in all cases, been well prepared. He fulfils our demands with the maximum of attention, and always meets the deadlines. Not only does he do this for our everyday questions, but he also provides useful and reassuring advice for our special requests. This proves the company’s extraordinary preparedness and their continuously up-to-date professional knowledge. Our cooperation is regular and always works smoothly. Whenever we have an important question, we ask for Zsolt’s opinion.

 

Györgyi Márton
Chief Accountant
RAVAK Hungary Kft.

Do you have a problem?
Do you want a solution rather than just general answers concerning your tax affairs?
Our team is at your disposal!

K-X Consulting Kft.

1037 Budapest, Bokor utca 10.

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