Fixed Assets & Depreciation

A laptop or a piece of studio equipment isn't a single expense. It's an asset that loses value over several years, and Hungarian tax law has specific rules for how quickly. EV Napló handles the math.

What you track per asset

Purchase cost, salvage value, serial or inventory number, quantity, and, when it's sold or retired, disposal date and proceeds. The app automatically computes the current net book value at any point in time.

Built-in Hungarian depreciation rates

Choose from statutory presets instead of looking up rates yourself:

• Low-value assets (≤200,000 Ft): immediate write-off
• Software & intangibles: 50%
• Computers: 33%
• Vehicles: 20%
• Machinery: 14.5%
• Buildings: 2%

Depreciation is calculated on a straight-line basis, correctly prorated by month in both the year you buy the asset and the year you dispose of it.

Feeds straight into your tax estimate

The deductible depreciation amount for each asset flows directly into Hungarian tax calculation, so you don't have to separately remember to include it when you file.