The Fixed Assets register applies to the itemised entrepreneurial income tax (VSZJA) tax form.
Where to find it
Under Records → Fixed Assets, at the/nyilvantartasok/eszkozok page.
Adding a new asset
Click New Asset and enter:- Name
- Purchase date
- Purchase price (HUF)
- Depreciation rate — four quick-pick buttons help: 33% (IT equipment), 20% (furniture, office), 14.5% (machinery, vehicle), 2% (building)
- Business-use ratio (%) — if the asset isn’t used 100% for business (e.g. a car), adjust with the slider
- Note (optional)
AI rate suggestion
As you start typing the asset’s name, Penzum tries to guess the correct depreciation rate — first via simple keyword matching (e.g. “laptop” → 33%), and if that finds no match, an AI suggestion is generated and fills the field automatically (labeled “Automatic” or “AI suggestion”). You can always override the suggested rate. The form shows a live-computed estimated annual depreciation (purchase price × business ratio × rate).Adding an asset from an expense
You can start this from two places:- On the Fixed Assets page — the “Assets importable from expenses” panel lists expenses over HUF 200,000 that haven’t been converted to an asset yet, with an Import button that pre-fills the new-asset form (you’ll still need to set the rate and business ratio).
- On the Expenses page — when you record an expense over HUF 200,000 under the VSZJA tax form, Penzum offers: “This expense exceeds the HUF 200,000 threshold — consider adding it to your fixed assets.” If you accept, the expense automatically converts to an asset, and is excluded from regular, one-time deductible expenses — from then on, only its yearly depreciation counts as a cost.