Hungarian Gazette 2026/7
Summary
The decree amends the rules on the implementation of the state budget, enabling beneficiaries of certain budgetary grants not exceeding 3 million forints to fulfil their obligation to verify the use of funds by means of a simplified settlement, solely by submitting a declaration. The simplification applies specifically to grants provided from the Bethlen Gábor Fund, the National Cooperation Fund, and the ecclesiastical, nationality, and local government support appropriations of the Office of the Prime Minister. The provision shall also apply to ongoing grant legal relationships and already submitted reports, and the option of simplified settlement may be used until 31 August 2026.
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HUNGARIAN OFFICIAL GAZETTE · Issue 7 of 2026
Government Decrees
Government Decree No. 3/2026. (I. 19.) on the amendment of Government Decree No. 368/2011. (XII. 31.) on the implementation of the Act on Public Finances
[1] The decree provides the possibility for beneficiaries of certain budgetary grants to fulfil their obligation to account for the lawful use of the grant by submitting a simplified report, thereby resulting in a significant reduction of administrative burdens for the beneficiaries of the grants.
[2] The Government, acting on the basis of the authorisation granted in points a) and b) of paragraph (1), point 15 of Section 109 of Act CXCV of 2011 on Public Finances, acting within the scope of duties defined in Article 15(1) of the Fundamental Law, hereby orders the following:
Section 1. Government Decree No. 368/2011. (XII. 31.) on the implementation of the Act on Public Finances is supplemented by the following Section 187:
"187. § (1) By way of derogation from Section 93(1) and (1a) — including in cases where the grant instrument or grant agreement establishing the grant relationship provides otherwise — the beneficiary of a budgetary grant not exceeding the grant amount of HUF 3,000,000 may avail themselves of the simplified accounting procedure set out in paragraph (2), if the budgetary grant
a) is provided from the appropriations of the Bethlen Gábor Fund for Grants for National Policy Purposes and the Support of the Határtalanul! Programme,…