The change in the Uniform Activity Classification System for all companies in 2025 will result in a change in the main activity. The reason for the change in the TEÁOR classification is that in the changing economy, new activities have been created, the content of previous activities has changed and, in view of this, the original classifications could in many cases no longer cover the business processes that actually take placeOn 1 January 2025, the Central Statistical Office will translate the main activity of all firms into the new activity classification.
This will automatically change the statistical identifier of all companies.The new principal activity automatically generated by the Central Statistical Office may not accurately reflect the business activity actually carried out by the firm, because the activity scope used under the previous classification may already fall under several different new classification categories.
If the business entity does not accept the proposed activity code, it can ask the National Tax and Customs Administration to change it.In this case, the enterprise will need to initiate a separate procedure with the National Tax and Customs Administration to change the new main activity classification originally created.
After this procedure, the tax authority will transmit the new information to the Central Statistical Office and other relevant authorities, including presumably the commercial court.Firms will be able to obtain information on their new main activity codes via the Business Gazette and the free business information service available on the internet.
Additional activities other than the core activity will be available on the website of the National Tax and Customs Administration.An important deadline will be 1 July 2025, as all companies will have until then to decide on the new activity classification and notify it to the tax authorities. Any company that misses this deadline will have its activities affected by the change removed from the system by the National Tax and Customs Administration.
The new principal activity, as amended until 1 July 2025, will have to be included in the company's articles of association or memorandum and articles of association when the company changes its company data.
By contrast, a principal activity changed after 1 July 2025 will be required to be shown as new data in the articles of association immediately upon the decision being taken.
The additional activities will only need to be corrected in the articles of association when the organisation amends this document for any other reason.
The provision that exempts the company from fees and publication costs in the procedure before the Court of Justice if it amends the instrument of constitution solely because of the new activity classification is a positive one.
The Central Statistical Office has developed a programme, which it has published on the internet, to help identify the old TEÁOR 2008 numbers in line with the new TEÁOR'25 classification.
The author of the article is Dr György Zalavári, lawyer and managing partner of Ecovis Zalavári Legal Hungary.