This document is a table ranking accounting firms in Hungary by net revenue from accounting services in 2017. It provides information on each firm's website, revenues, major clients, services offered, employees, year established, ownership, and executives. The top ranked firm, Process Solutions Kft., had net revenue from accounting of HUF 2.73 billion in 2017. The document also includes an article stating that from July 1, 2018 companies in Hungary will be required to report VAT online for invoices over HUF 100,000 to the tax authority. Penalties for non-compliance will be high.

1. 18 | www.bbj.hu
Budapest Business Journal | January 26 – February 8, 20183 Special Report
Accounting firms
Ranked by net revenue from accounting in 2017 (HUF mln)
Rank
Company
Website
netRevenuefRomaC-
Countingin2017(Hufmln)
totalnetRevenuein
2017(Hufmln)
speCial aCCounting seRviCes
majoR
Clients
in 2017
otHeR seRviCes
no.offull-timeemploy-
eesonjan.1,2018
yeaRestablisHed
oWneRsHip (%)
HungaRian
no-HungaRian
top loCal
exeCutive
Cfo
maRketing
diReCtoR
addRess
pHone
fax
email
RevieWofbookkeeping
WoRkpeRfoRmedbya
gRoupentityabRoad(ssC)
pRepaRationof
aCCountingpoliCy
aCCountingConsulting
aCCountingtRaining
pRepaRationof
ifRsRepoRtsand
finanCialstatements
pRepaRationofmontHly
andannualRepoRts
payRollaCCounting
finanCialConsulting
taxConsulting
managementConsulting
audit
m&a
tRansfeRpRiCing
HRConsulting
1
pRoCess solutions kft.
www.ps-bpo.com
2,730 5,376 ✓ ✓ ✓ ✓ ✓ ✓
Wizz Air, British
Petroleum
✓ ✓ – – – ✓ – ✓
285
1999
János Babos (50),
Process Solutions
International Kft. (50)
–
jános babos,
andrew majlath,
andrás szalai
–
–
1134 Budapest,
Váci út 33.
(1) 451-7100
(1) 451-7196
info-hu@ps-bpo.com
2
tmf magyaRoRsZág kft.
www.tmf-group.com
1,500(1)
3,313(1)
✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ – – – ✓ – ✓
183
1994
–
TMF Group Invest
Two B.V. (100)
eloi malta-bey,
orsolya ignácz
Zsuzsanna Táborszki
Cselovszkiné
Gábor Váradi
1138 Budapest,
Népfürdő utca 22.
Duna Tower
(1) 461-3100
–
hungary@tmf-group.com
3
bdo HungaRy
(aCCounting, payRoll
and outsouRCing)
www.bdo.hu
1,065 2,700 – ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
66
1989
(100)
–
péter Hajnal
–
–
1103 Budapest,
Kőér utca 2/A
(1) 235-3010
(1) 266-6438
office@bdo.hu
4
Rsm HungaRy ZRt.
www.rsm.hu
876 1,839 ✓ ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ – ✓ ✓ ✓ ✓
110
2001
(100)
–
Zsolt kalocsai
Klára Vaitz
Szilvia Morvay
1138 Budapest,
Faludi utca 3.
(1) 886-3700
(1) 886-3729
info@rsm.hu
5
BerGMann KönyveLő
iRoda pÉnZÜgyi
sZolgáltató kft.
www.bergmann.hu
869 921 – ✓ ✓ – ✓ ✓ Ÿ ✓ – ✓ ✓ ✓ – ✓ –
119
1990
Péterné Bergmann
(50),
Péter Bergmann (50)
–
péter bergmann,
péterné bergmann
József Kiss
Sándor Soltész
1138 Budapest,
Váci út 186.
(1) 238-9000
(1) 238-9010
bergmann@bergmann.hu
6
finaCont sZolgáltató
És tanáCsadó kft.
www.finacont.com
720 849 ✓ ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ ✓ – – ✓ ✓
91
2002
Finacont Holding
Befektetési Kft. (100)
–
györgy pintér,
ádám menich
Gábor Kis
–
1062 Budapest,
Aradi utca 16. II. emelet 2.
(1) 345-0092
(1) 345-0093
finacont@finacont.com
Crowe FST calls the attention of entrepreneurs to a
change in Hungarian legislation. From July 1, 2018,
all data of those output invoices that contain VAT of
at least HUF 100,000 should be reported online to
the National Tax and Customs Administration (NAV).
Since the standard rate of Hungarian VAT is 27%, this
means that, generally, invoices with a net value of at
least HUF 371,000 should be reported. Taxpayers
need to ensure that their invoicing software is capable
of online data provision to NAV.
Presently, output invoices with VAT content of at
least HUF 1 million should be reported as part of
the monthly or quarterly VAT return. This reporting
obligation will be replaced by online reporting and the
threshold reduced to HUF 100,000.
The tax advisors of Crowe FST recommend that those
companies that use standard software packages for
invoicing get in contact with the software developer in
order to make reconciliations about shifting to a new
version of the software. For those companies that
develop their own invoicing software, it is advisable
to update the software as soon as possible. In the
case of Hungarian subsidiaries of international groups,
it is particularly important to start preparations early,
because software developments tend to be made at
group level, while the software should comply with
complex Hungarian regulations.
Although the change in legislation will be effective
from July 1, the reporting system of NAV is already in
operation and companies can join it now for testing
purposes.
It is worth involving reliable professionals into the above
procedures, because penalties for non-compliance
will be high. The penalty for default or delay in data
provision or for the provision of erroneous or false
data may be up to HUF 500,000 per invoice.
The new rule concerns not only sellers, but buyers as
well. Recently, the European Court and the Hungarian
Tax Authority have applied the principle that buyers are
entitled to deduct the VAT content of input invoices
from their tax base only if they act with due care in
order to verify whether their vendors have acted lawfully.
Therefore, we recommend that those companies
which receive invoices with particularly large amounts
or establish relationships with new vendors, verify
whether the vendors comply with their reporting
obligations. NAV is to set up an online web portal
where buyers can check whether their vendors fulfil
their reporting obligations about the relevant invoices.
Crowe FST is an independent member of
Crowe Horwath International. Crowe Horwath
International, ranked as the eighth largest global
accounting network, consists of more than 200
independent accounting and advisory services
firms in close to 130 countries around the world.
Crowe FST provides accounting, payroll, audit,
tax advisory, information security services and
complete solutions to Hungarian and multinational
companies, government bodies and domestic
institutions of the EU.
COMPANIES ARE OBLIGED TO REPORT
VAT ONLINE TO THE TAX AUTHORITY

2. | 19www.bbj.hu
Budapest Business Journal | January 26 – February 8, 2018 3 Special ReportRank
Company
Website
netRevenuefRomaC-
Countingin2017(Hufmln)
totalnetRevenuein
2017(Hufmln)
speCial aCCounting seRviCes
majoR
Clients
in 2017
otHeR seRviCes
no.offull-timeemploy-
eesonjan.1,2018
yeaRestablisHed
oWneRsHip (%)
HungaRian
no-HungaRian
top loCal
exeCutive
Cfo
maRketing
diReCtoR
addRess
pHone
fax
email
RevieWofbookkeeping
WoRkpeRfoRmedbya
gRoupentityabRoad(ssC)
pRepaRationof
aCCountingpoliCy
aCCountingConsulting
aCCountingtRaining
pRepaRationof
ifRsRepoRtsand
finanCialstatements
pRepaRationofmontHly
andannualRepoRts
payRollaCCounting
finanCialConsulting
taxConsulting
managementConsulting
audit
m&a
tRansfeRpRiCing
HRConsulting
7
Wts klient kft.
www.wtsklient.hu
681 701 – ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ – – – – – –
67
1998
Individuals (100)
–
Zoltán lambert,
György Kőrösi,
eszter balogh,
andrea potássy
Andrea Potássy
Tamás Dely
1143 Budapest,
Stefánia út 101–103.
(1) 887-3700
(1) 887-3799
info@wtsklient.hu
8
WHC aCCounting kft.
www.whc.hu
437 437 – ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ – – – ✓ ✓
56
1990
Zoltán Tóth (50),
Péter Berta (50)
–
péter berta
–
–
8900 Zalaegerszeg,
Ady utca 2.
(92) 550-050
(92) 550-060
whc@whc.hu
9
MeMoLuX Szervező,
FejLeSztő éS
sZolgáltató kft.
www.memolux.hu
388 390 ✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ – ✓ ✓ ✓
49
1989
(100)
–
gábor Rajkai
Józsefné Kulifai
István Rajkai
1142 Budapest,
Erzsébet királyné útja 125.
(1) 460-7412
(1) 460-7490
mlx@memolux.hu
10
CRoWe fst Consulting
kft.
www.crowehorwath.hu
346 1,145 ✓ ✓ ✓ – ✓ ✓ Ÿ ✓ – ✓ ✓ ✓ ✓ ✓ –
56
2002
Individuals (100)
–
ferenc kölber
–
–
1124 Budapest,
Jagelló út 14.
(1) 225-3490
(1) 225-3491
info@crowehorwath.hu
11
bpo audit tax
www.mgi-bpo.hu
303 614 – ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ ✓ ✓ ✓ –
55
2001
(100)
–
szilvia sarkadi-
nagy, ildikó
miszori, lászló
killik, ágnes
kása-forgács
–
–
1146 Budapest,
Zichy Géza utca 5.
(1) 422-1339
(1) 688-4869
info@bpokft.hu
12
aCCaCe HungaRy kft.
www.accace.com
290 500 ✓ ✓ ✓ – ✓ ✓ Ÿ ✓ – ✓ – – – ✓ –
42
1996
István Nemecz (30)
ACCACE BPO
Holding (70)
istván nemecz
–
Norbert Nagy
1132 Budapest,
Váci út 30.
(1) 412-3530
(1) 412-3530
hungary@accace.com
13
eConoseRve gaZdasági
tanáCsadó kft.
www.econoserve.eu
289 633 – ✓ ✓ – – ✓
Shell, Praktiker, Kika,
Santa Fé, Cognizant
✓ ✓ ✓ – ✓ – – ✓
50
1991
Attila Kollár (100)
–
balázs szentirmai
–
–
1117 Budapest,
Szerémi út 7/A
(1) 464-4340
(1) 464-4349
szentirmai.balazs@
econoserve.hu
14
itl gRoup kft.
www.itlgroup.hu
187 364 – ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ ✓ – ✓ – ✓
33
1995
–
Alessandro Farina
(100)
alessandro farina
–
–
1056 Budapest,
Váci utca 81.
(1) 269-5679
(1) 269-5625
info@itlgroup.hu
15
vgd HungaRy kft.
www.vgd.eu
183 298 ✓ ✓ ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ – – ✓ ✓ ✓
17
2001
Gyöngyi Ferencz
(Ÿ), Andrea Kuntner
(Ÿ), Erik Thurn (Ÿ)
–
gyöngyi ferencz,
andrea kuntner,
erik thurn
–
–
1134 Budapest,
Váci út 33.
(1) 225-7575
(1) 225-7574
vgd.budapest@vgd.hu
16
leitneR+leitneR
audit kft.
www.leitnerleitner.com
161 379 ✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
23
1994
–
Leitner + Leitner
Österreich
Wirtschaftsprüfungs
GmbH (55), Leitner +
Leitner International
GmbH (45)
márta siklós
–
–
1027 Budapest,
Kapás utca 6–12.
(1) 209-4874
–
office@leitnerleitner.hu
17
BiLance KönyveLő éS
adótanáCsadó kft.
www.bilance.hu
154 209 – – ✓ – ✓ ✓
WF Építőipari
Kft., SCargo
Szállítmányozási
Kft., Benex Trans
Árufuvarozási Kft.,
Transcar Hungária
Kft., Usovsko Kft.
✓ – ✓ – – – – –
23
1990
SASK Gazdasági
Tanácsadó Kft. (100)
–
Csaba molnár
–
–
2900 Komárom,
Erdélyi utca 4.
(34) 540-770
(34) 540-779
bilance@bilance.hu
18
balanCe kft.
www.balancekft.hu
145 145 – ✓ ✓ – – ✓
Újpesti Egészségügyi
Szolgáltató nonprofit Kft.,
Dél-Budai Egészségügyi
Szolgálat nonprofit Kft.
Jäger Transport Kft.,
Jäger Szolgáltató Kft.,
BKB Solutions Kft.
✓ – – – – – – –
14
1990
József Dencsi (90),
Tibor Dencsi (10)
–
józsef dencsi,
mária Csonka,
orsolya viktor
–
Attila Körmöci
1119 Budapest,
Fehérvári út 44.
(1) 209-6448
(1) 209-5568
balance@balancekft.hu
19
faiRConto ZRt.
www.fairconto.hu
134 201 – ✓ ✓ – – ✓
Elite Cosmetix, ALD
Automotive, MLINAR,
Clearwater, Szabó
Família
✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
5
1995
Zsolt Ruszin (50),
Veronika Antal
Ruszinné (50)
–
Zsolt Ruszin
–
–
1097 Budapest,
Könyves Kálmán körút
12–14.
(1) 238-8023
(1) 238-8024
fairconto@fairconto.hu
NOTES: (1) Aggregate figure of TMF Magyarország Kft. and UCMS Group Hungary Kft. The two companies merged in summer 2017.

3. 20 | www.bbj.hu
Budapest Business Journal | January 26 – February 8, 20183 Special ReportRank
Company
Website
netRevenuefRomaC-
Countingin2017(Hufmln)
totalnetRevenuein
2017(Hufmln)
speCial aCCounting seRviCes
majoR
Clients
in 2017
otHeR seRviCes
no.offull-timeemploy-
eesonjan.1,2018
yeaRestablisHed
oWneRsHip (%)
HungaRian
no-HungaRian
top loCal
exeCutive
Cfo
maRketing
diReCtoR
addRess
pHone
fax
email
RevieWofbookkeeping
WoRkpeRfoRmedbya
gRoupentityabRoad(ssC)
pRepaRationof
aCCountingpoliCy
aCCountingConsulting
aCCountingtRaining
pRepaRationof
ifRsRepoRtsand
finanCialstatements
pRepaRationofmontHly
andannualRepoRts
payRollaCCounting
finanCialConsulting
taxConsulting
managementConsulting
audit
m&a
tRansfeRpRiCing
HRConsulting
20
coLLinG KönyveLő éS
tanáCsadó kft.
www.colling.hu
114 156 – ✓ ✓ – ✓ ✓ Ÿ ✓ – ✓ ✓ – ✓ ✓ ✓
18
1992
Tünde Gulyás (50),
Andrea Butkovics
(50)
–
andrea butkovics
Ernő Varga
Melinda Németh
1134 Budapest,
Váci út 49.
(1) 452-6900
(1) 452-6910
info@colling.hu
21
ÍRisZ offiCe ZRt.
www.iriszoffice.hu
105 111 ✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ ✓ ✓ – ✓
3
2000
(100)
–
tibor papp
–
–
1114 Budapest,
Bartók Béla út 29.
(21) 311-1510
(21) 311-1520
iroda@iriszoffice.hu
22
peRsCRiptoR
KönyveLőiroDa KFt.
www.precizkonyveles.hu
84 94 – ✓ ✓ – – ✓ Ÿ ✓ ✓ ✓ – – – – –
16
2010
Tibor Kmeczó (100)
–
tibor kmeczó
–
–
1201 Budapest,
Berkenye sétány 5.
(1) 219-0991
(1) 219-0992
info@perscriptor.hu
23
gRand Consulting kft.
www.grandconsulting.hu
68 68 – ✓ ✓ – ✓ ✓ Ÿ ✓ – ✓ – – ✓ – –
8
2003
Eszter
Danku-Szigecsán
(100)
–
eszter
danku-szigecsán
–
–
1011 Budapest,
Szilágyi Dezső tér 1.
(1) 700-4141
(1) 700-4545
info@grandconsulting.hu
24
audit-labteCH kft.
www.audit.labtech.hu
62 62 – ✓ ✓ – – ✓
Gyulai Kft., Cívis-
Seed Kft., VB2MW
Kft., Mustang
Hungária Kft.,
Safety-Kleen Kft.
✓ ✓ ✓ – – – – –
6
2007
Individuals (100)
–
beáta kincs
–
–
4026 Debrecen,
Bem tér 14.
(1) 279-1722
(1) 279-1723
office@audit.labtech.hu
25
adósZabásZat
KönyveLő,
BérSzÁMFejtő, éS
adótanáCsadó kft.
www.adoszabaszat.hu
61 66 – ✓ ✓ ✓ – ✓ Ÿ ✓ ✓ ✓ – ✓ – – ✓
7
1990
Csaba Benedek (70),
József Benedek (30)
–
Csaba benedek
–
–
1033 Budapest,
Laktanya utca 35.
(1) 439-2306
(1) 439-2303
kozpont@adószabaszat.hu
26
FraMe KönyveLő éS
adótanáCsadó iRoda
kft.
www.framekonyveles.hu
45 45 – ✓ ✓ – – ✓ Ÿ ✓ ✓ ✓ – – – – –
8
1994
Andrea Koncz (100)
–
Mihály Szőcs,
andrea koncz
–
–
6721 Szeged,
Juhász Gy. utca 11.
(62) 323-625
–
titkarsag@
framekonyveles.hu
27
CaldeRa sZámviteli,
pÉnZÜgyi És tanáCsadó
kft.
www.caldera.hu
35 37 – ✓ ✓ – – ✓
FCB Hungary Kft.,
Donau Brennstoffkon-
tor Kft., Anita Hun-
gária Kft., Turbo Plus
Kkt., Videopress Kft.
✓ ✓ ✓ – ✓ – – –
5
1994
Individuals (100)
–
péterné bónácz
Anikó Vargáné
Bónácz
István Varga
1224 Budapest,
III. utca 13.
(1) 362-4748
–
info@caldera.hu
NR
bpion seRviCes kft.
www.bpion.com
Ÿ Ÿ ✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ – – ✓ – Ÿ
2017
Individuals (Ÿ)
Individuals (Ÿ)
tamás kollár,
béla kakuk
–
–
1038 Budapest,
Révész utca 27-29.
(70) 679-0279
–
hello@bpion.com
NR
bRanko pÉnZÜgyi És
sZámviteli kft.
www.branko.hu
Ÿ Ÿ – – ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ – ✓ – – ✓ Ÿ
1995
Branko Holding Zrt.
(100)
–
mihály Csécsei
–
–
1012 Budapest,
Márvány utca 16.
(1) 889-6200
(1) 889-6201
info@branko.hu
NR
Cons-budapest
Ügyviteli sZolgáltató
És adótanáCsadó kft.
www.consultatiobp.hu
Ÿ Ÿ Ÿ Ÿ Ÿ Ÿ Ÿ Ÿ Ÿ ✓ – ✓ – – – Ÿ Ÿ Ÿ
1993
–
Mag. Gerhard Pichler
Wirtschaftsprüfung
und Steuerberatung
GmbH (100)
krisztina gubicza
–
–
1121 Budapest,
Zugligeti út 6.
(1) 391-4190
(1) 391-0055
office@consultatiobp.hu
NR
MazarS KönyvSzaKértő
És tanáCsadói kft.
www.mazars.hu
Ÿ Ÿ – – ✓ – ✓ ✓ Ÿ ✓ ✓ ✓ – ✓ – ✓ –
130
1991
Individuals (3)
Mazars S.A. (97)
philippe michalak
budzan
–
Eszter Rozgonyi
1123 Budapest,
Nagyenyed utca 8–14.
(1) 429-3010
(1) 235-0481
mazars@mazars.hu
NR
RÖdl & paRtneR
magyaRoRsZág
www.roedl.hu
Ÿ 1,284 ✓ ✓ ✓ ✓ ✓ ✓ Ÿ ✓ ✓ ✓ ✓ ✓ – ✓ – Ÿ
1991
–
Rödl International
GmbH (100)
Roland felkai
–
–
1062 Budapest,
Andrássy út 121.
(1) 814-9800
(1) 814-9899
budapest@roedl.hu
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