On VSZJA? Here's How to Claim Your Actual Costs

The main advantage of VSZJA (vállalkozói SZJA, personal income tax based on actual business profit) over flat-rate tax is that you can deduct from your revenue not a statutory ratio, but your actual costs, documented by invoice. This flexibility, however, comes with more administration.

What Counts as a Deductible Cost?

The basic rule: a cost can be claimed if it's directly related to your business activity, and you have a proper document for it (an invoice, or in cases permitted by law, a receipt). Typical, commonly claimed items:

Office equipment, software, subscriptions
Material costs, if you have a physical product or raw materials
Rent (if you actually use the premises for the business)
Travel and business trip costs related to the business
Marketing and advertising expenses
Accounting and consulting fees

What Can't Be Claimed, or Only Partially?

Mixed-use assets (e.g. your own car, home internet, if not used exclusively for the business) — for these, often only the proportional cost, up to the extent of business use, can be claimed, and this requires supporting records (e.g. a mileage log).
Representation and hospitality costs — special rules apply to these, and they can't always be claimed without limit.
Depreciation — for higher-value assets (e.g. a laptop, equipment), the cost can't be written off in one go, but has to be depreciated over years according to set rates, not the full purchase price at once.

What to Watch for With Documentation

Always request the invoice in your own tax number/name — a receipt alone often isn't enough to substantiate a business cost.
Keep your documents organized and in chronological order — you need to be able to produce them quickly in the event of an audit.
Keep records for mixed-use assets — without this, it's hard to justify a proportional claim.
If you're unsure whether an item is deductible, ask an accountant — an incorrect claim can have serious consequences in an audit.

Why Is It Worth Keeping Careful Track of Costs?

Under VSZJA, you pay 15% SZJA (personal income tax), plus 18.5% TB (social security contribution) and 13% szocho (social contribution tax), on your profit (revenue minus recognized costs) — also keeping the minimum contribution base in mind (see our article on minimum wage vs. guaranteed wage minimum). The more accurately and completely you document your actual costs, the more accurately your tax base reflects your real profit — this matters in both directions: you don't overpay unnecessarily, and you don't take on risk with an incomplete claim.

Penzum Helps

Penzum's expense-tracking feature, organized by category (with invoice photos too), helps you track costs as they arise throughout the year, so you don't have to gather everything retroactively at year-end (or quarterly) settlement time.

Unsure whether a specific cost type is deductible? You can find further guidance in the Penzum Help Center. (exact link pending verification and insertion)