Penal Code IV of 1978: on the protection of archives and private property
Act LXIII of 1992 on the protection of personal data and the disclosure of data of public interest
Act LXV of 1995 on State Secrets and Official Secrets
90/2010 (III. 26.) of the Government Decree on the operation of the National Security Supervisory Authority and the handling of classified data
REGULATION (EU) 2016/679 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation, GDPR)
For data management
Act LXVI of 1995 on Public Records and Public Archives;
Act CXLIX of 2005 amending Act LXVI of 1995 on public records, public archives and the protection of private archival material
Act XCVII of 2007 amending Act LXVI of 1995 on public records, public archives and the protection of private archival material
335/2005 (XII.29.) on the general requirements for the document management of bodies performing public tasks
Government Decree 239/2007 (IX.12.) amending Government Decree 335/2005 (XII. 29.) on the general requirements for the document management of bodies performing public functions
Government Decree 64/2010 (III.18.) amending Government Decree 335/2005 (XII.29.) on the general requirements for the document management of bodies performing public functions
Decree No 29 (X. 30.) of the Ministry of Finance of the Republic of Hungary of 30 October 2009on the adoption of a single filing plan for municipal offices
Act LXI of 2012 amending Act LXVI of 1995 on public records, public archives and the protection of private archival material and Act III of 2003 on the disclosure of the secret service activities of the former regime and the establishment of the Historical Archives of the State Security Services
Records management, document retention
1997 Act LXXX of 1997 on persons entitled to social security benefits and private pensions and on the coverage of these services, consolidated by the implementation of Government Decree 195/1997 (XI. 5.)
Act LXXXIII of 1997 on the Benefits of Compulsory Health Insurance, codified by Government Decree 217/1997 (XII. 1.) on its implementation
Electronic document management
Act XXXV of 2001 on electronic signatures
Act LV of 2004 amending Act XXXV of 2001 on electronic signatures
Act CLV of 2009 on the protection of classified data
Act LII of 2009 on the Electronic Service of Official Documents and Electronic Return Receipt
Act CXII of 2011 on the Right to Informational Self-Determination and Freedom of Information
Act CCXXII of 2015 on the General Rules of Electronic Administration and Trust Services
451/2016 (XII. 19.) Government Decree on the detailed rules of electronic administration
1/2018 (VI. 29.) ITM Decree on the rules of digital archiving 3/2018 (II. 21.) BM Decree on the requirements for document management software to be used by public bodies
Account management, e-invoice management
Act C of 2000 on Accounting
Act XCII of 2003 on the Rules of Taxation
Act CXXVII of 2007 on Value Added Tax
PM Decree 24/1995 (XI. 22.) on the tax administrative identification of invoices, simplified invoices and receipts, and on the use of cash registers and taximeters for the issue of receipts
PM Decree No 46/2007 (XII. 29.) on certain provisions relating to electronic invoices
NAV information on the new invoicing rules applicable from 2013
Accreditation of data management software
Joint Decree No 24 (IV. 29.) of the Ministry of Agriculture, Forestry, Environment and Water Management of the Ministry of Agriculture, Forestry, Environment and Water Management of the Ministry of Agriculture and Water Management of the Ministry of Agriculturerequirements for the use of document management software by public sector bodies
Legislative background on record-keeping and document retention
The retention of financial documents is determined on the basis of the Accounting Act (Act C of 2000), which was changed in 2000, therefore documents before 2001 must be retained for 5 years, and documents generated in 2001 and after for 8 years.
The Tax Act (Act CL of 2017) still provides for the retention of tax documents, they must be kept for 5+2 years (78§ (3)), but due to self-audits, in practice it is recommended to keep them for 10 years.
The Social Insurance Act (Act LXXXI of 1997) requires employers to provide information for the purpose of determining employees' pensions. Previously, these records were to be kept for 50 years, but current practice is to specify 75 years for payroll records. The retention period for other payrolls and lists is 10 years (if we have the payroll cartons).
In all cases, the rule is that the year of scrapping is the year following the retention period, so the year of scrapping should be determined as: Year of acquisition + 1 year of conservation + 1 year
