Increasing inflation, increased fuel prices due to the energy crisis, and wage competition have also affected the transport sector, so in order to maintain the sector's competitiveness, the legislator has increased the amount of the tax-free daily allowance that can be given for foreign and domestic assignments.
Since freight forwarders typically use the daily allowance to buy food, the daily allowances, which have not changed since 2015, no longer fulfill their original functions, therefore, the Government amended the following legislation with Government Decree 96/2023 (III. 29.) on the amendment of certain government decrees aimed at improving the competitiveness of domestic road transport companies.
In case of an assignment of more than six hours, the daily allowance that can be paid tax-free to private individuals employed as drivers and cargo attendants in road freight and passenger transport in Hungary has increased from HUF 3,000 to HUF 9,000, based on Government Decree 437/2015 (XII 28) on the cost reimbursement of employees on official assignments in Hungary.
Pursuant to Section 1 of Government Decree 285/2011 (XII.22.) on recognized expenses related to foreign assignments, for individuals employed as drivers and cargo attendants in international road freight and passenger transport, the HUF amount corresponding to the previous EUR 60 changed to EUR 85.
The amendment entered into force on 30 March 2023.