- new from January 1
- reporting,
- notification of change,
- screening,
- registration and
- data provision
obligation applies to digital platform operators [1] .
Who is affected by the new regulation?
Any organization that operates a platform that it makes available to salespeople in whole or in part under contract.
What is a platform?
The platform is accessible to all users
- software (including websites and their parts) and
- application (including mobile applications),
which allows users to enter the relationship between the seller and the user to directly or indirectly perform a relevant activity for the user.
This includes any solution for collecting and paying the consideration for the activity. The term platform does not mean software that, without any further involvement in the relevant activity, only:
- the management of payments related to the activity concerned;
- display or advertising of the relevant activity by users;
- directing or transferring users to a platform
makes it possible.
Who is considered a seller on the platform?
All users of the platform – individuals or organizations – who are registered on the platform during the data provision period and perform the relevant activity are considered sellers.
What are the activities to report?
- Rental of real estate, including residential and commercial real estate and all other real estate and parking spaces;
- personal service;
- sale of goods;
- renting a means of transport.
There are 3 types of platform operators obliged to report and provide data in Hungary:
- Platform operator with tax residency in Hungary;
- A platform operator without tax residency in the EU that meets one of the following conditions:
registered in Hungary;
the place of business management (including the place of actual business management) is located in Hungary;
has a permanent establishment in Hungary;
- a foreign platform operator that does not have tax residency in the EU, is not registered there, does not have a place of business management or a permanent establishment in the EU, but enables the performance of an affected activity by the seller to be reported, or an affected party that includes the rental of real estate located in a member state activities, and chooses Hungary for data provision.
The type 2 platform operator may choose to provide data in another EU member state, but must also register with the National Tax and Customs Administration (NAV).
How long do you have to register with NAV?
The deadline for one-time login is February 15, 2023, and then 15 days after the creation of the status of platform operator obliged to provide data. [2]
Changes in the reported data must be reported to NAV within 15 days of the change.
How to log in and report the change?
Type 1 and 2 platform operators can report the login and change notification on these forms:
| ‘T201 | Box 37 | reporting and change notification form for legal entities not required to register, non-profit organizations – with the exception of registered legal entities and non-governmental organizations -, foreign businesses, community of co-owners, assets placed in trust management, and for the group in the case of group taxation |
| ‘T201CSZ | Box 22 | notification and change notification form for organizations registered by the court (tribunal). |
| ‘T201T | Box 29 | notification and change notification sheet for organizations and individual companies that are required to register |
Data sheets can be submitted in the Online Form Filling Application (ONYA) and the General Form Filling Framework Program (ÁNYK) .
The data sheets in ONYA are a
They can be accessed via https://onya.nav.gov.hu → New form/notification → Data and change notification.
The filling program running in ÁNYK and the accompanying guide are available on NAV’s website a
https://nav.gov.hu → Prints for ÁNYK → Print search → Detailed search
can be found on the route.
From January 1, 2023, type 3 foreign platform operators who choose Hungary can register using this link:
What is the deadline for due diligence and data provision?
The due diligence procedures required for data provision must be completed by December 31 of the data provision period.
The due diligence procedures for sellers who were already registered on the platform on January 1, 2023 or when the given organization became a platform operator obliged to provide data must be completed by December 31 of the second data provision period for the platform operator obliged to provide data.
The platform operator obliged to provide data must keep a record of its measures related to due diligence and data provision and the information on which they are based . The related documentation must be kept for 10 years from the date of the obligation to provide data.
The deadline for the first data provision is January 31 , 2024, which applies to the 2023 data provision period.
Data must be provided quarterly within the period.
Legal consequences
If the platform operator fails to notify, notify of changes, provide data, register, or fulfills its obligations late, incorrectly, with untrue content or incompletely, the NAV may impose a default fine of up to HUF 2 million.
Failure to comply may not be fined if the failure, delay, incorrect, untrue content or incomplete performance of the obligation to notify, change notification, or provide data is excused by proving that he acted as is normally expected in the given situation.
Source: gov.hu
