5 Major Developments in Hungary

5 Major Developments in Hungary

• What are the First Published Dates for the Introduction of E-Receipts in Hungary?
• Real-Time Invoice Reporting 3.0 Updates Technical Documentation
• Tax audit plans of the Hungarian tax authority for 2023
• Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published
• VAT Reporting: Form Changes in IT, ES, HU, HR

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DAC7

• Guidance: New obligations of digital platform operators (DAC7)

Deduction (Input Tax Credit)

• Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules

• Intra-Community private purchases by VAT taxable persons

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds

ECJ (European Court of Justice)

• Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules

• ECJ C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities

• ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• Flashback on ECJ Cases – Joined Cases C-290/05 (Nádasdi) & C-333/05 (Németh) – Registration duty on motor vehicles – Used motor vehicles – Importation

• Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds

E-Commerce / Electronic Services

• IOSS Regime information booklet 2023

• Tax Agency Issues 2023 Information Booklet on IOSS Regime

• How long do you have to register with the Hungarian NTCA as a digital platform operator, and how do you do it?

• New obligations for digital platform operators in Hungary have been published

• Obligations for webshops outside Hungary

E-Invoicing

• What are the First Published Dates for the Introduction of E-Receipts in Hungary?

• Real-Time Invoice Reporting 3.0 Updates Technical Documentation

• Update on E-VAT System

Excise

• Smoking to Get Significantly More Expensive

• About phase 4.0 of the EMCS (Excise Movement and Control System) system

• About phase 4.0 of the EMCS  (Excise Movement and Control System) system

Exemption

• ECJ C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities

• Information Booklet on VAT Exemption for Products Sold to Foreign Passengers

Export

• Information Booklet on VAT Exemption for Products Sold to Foreign Passengers

Fiscalization

• Automatic vending machines in Hungary

• Update on VAT regulation: Are e-receipts coming to Hungary?ra

Fraud / Tax Evasion

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• Hungary Tax Agency Announces Expansion of Construction Services Subject to Domestic Reverse Taxation

Importation

• IOSS Regime information booklet 2023
• Tax Agency Issues 2023 Information Booklet on IOSS Regime

Intra-Community Transactions

• VAT Reporting: Form Changes in IT, ES, HU, HR

• Intra-Community private purchases by VAT taxable persons

Invoice

• Cash registers with no access to the Tax Authority in Hungary

• Hungary Issues Information Booklets on 2023 VAT Invoicing Requirements

Liability (Reverse Charge/Withholding)

• Intra-Community private purchases by VAT taxable persons

• Tax changes in Hungary from 2023

• Hungary Tax Agency Announces Expansion of Construction Services Subject to Domestic Reverse Taxation

Rate

• Tax changes in Hungary from 2023

• Socialists call for lower VAT in brackets affecting poor

Real Estate/Immovable Property

• Hungary Tax Agency Announces Expansion of Construction Services Subject to Domestic Reverse Taxation

Refund

• VAT Reporting: Form Changes in IT, ES, HU, HR

Reporting / Compliance

• VAT Guide – Hungary

• What are the First Published Dates for the Introduction of E-Receipts in Hungary?

• More European countries implement ”Pre-Filled” VAT returns

• VAT in Hungary – eBook

• Update on E-VAT System

• Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published

• 4 VAT Country Guides on Hungary

• VAT Reporting: Form Changes in IT, ES, HU, HR
• Cash registers with no access to the Tax Authority in Hungary
• About phase 4.0 of the EMCS (Excise Movement and Control System) system

• A guide to VAT – Doing business in Hungary

• About phase 4.0 of the EMCS  (Excise Movement and Control System) system

Taxable Amount

• ECJ C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities

Tax Authorities / Penalties

• Tax audit plans of the Hungarian tax authority for 2023