DField SolutionsMérnöki stúdió · Budapest
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KATA (Hungarian flat-tax for small businesses)

Related service Custom software · everything else

DEFINITION

Hungarian simplified flat-tax for individual entrepreneurs. Tightened since 2022: HUF 50k / month, capped at HUF 18M annual revenue, AND can only invoice individuals (not companies). If you invoice companies, you need standard taxation. Many web-shop owners / developers / designers have switched to the átalányadó (flat-rate) form or to Kft. (Ltd). When building e-commerce, KATA status must be reflected in invoicing logic — a KATA entrepreneur cannot issue a B2B invoice.

RELATED TERMS06
  • Firmware

    Low-level software that controls a hardware device · microcontroller, router, IoT sensor. Typical languages are C, Rust, MicroPython; OTA-updateability and signing are the critical parts.

  • IoT OTA update

    Over-The-Air firmware update for IoT devices · signed image, staged rollout, rollback switch, telemetry. Lets you update a deployed fleet without physical access.

  • HSM (Hardware Security Module)

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  • OPC-UA

    Industrial communication protocol (IEC 62541) between PLCs, SCADA systems, and higher-level IT. The 2026 standard for manufacturing IT/OT integration.

  • Modbus

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  • CRDT (Conflict-free Replicated Data Type)

    Conflict-free Replicated Data Type. A data structure (counter, set, map, ordered text) that mathematically guarantees that if many peers edit it offline and sync in any order, the result is the same everywhere with no manual conflict resolution. Classic demo: the synced multiplayer cursor, where colleagues type in the same Figma or Notion document at the same time, characters do not overwrite each other, and cursors move live. Problem solved: last-write-wins and manual merge are weak primitives for collaborative editing, offline-first apps, and replicas running at the edge. Two schools: state-based (CvRDT, states can be merged) and operation-based (CmRDT, operations are commutative). In production: Yjs, Automerge, the Loro Rust library, plus Liveblocks and PartyKit as a service. The price: bigger payloads (operation logs) and you need garbage collection.

MENTIONED IN THE BLOG08