Proposal for a COUNCIL IMPLEMENTING DECISION authorising
Hungary to apply a special measure derogating from Article 287 of
Directive 2006/112/EC on the common system of value added tax, and
repealing Council Implementing Decision (EU) 2018/1490
Pursuant to Article 287, point (12), of Directive 2006/112/EC (‘the VAT Directive’),
Hungary may exempt from value added tax (VAT) taxable persons whose annual turnover is
no higher than the equivalent in national currency of EUR 35 000 at the conversion rate on the
day of its accession
Pursuant to Council Implementing Decision 2022/73 of 18 January 20222, Hungary is
currently authorised to apply a special measure derogating from Article 287 of the VAT
Directive to exempt from VAT taxable persons whose annual turnover is no higher than the
equivalent in national currency of EUR 48 000 at the conversion rate on the day of its
accession to the Union until 31 December 2024.
By letter registered with the Commission on 15 December 2022, Hungary requested an
authorisation to increase the threshold of the above-mentioned existing measure to EUR 71
500 until 31 December 2024 (‘the special measure’).
In accordance with Article 395(2) of the VAT Directive, the Commission informed the other
Member States by letter dated 11 January 2023 of the request made by Hungary. By letter
dated 12 January 2023, the Commission notified Hungary that it had all the information it
considered necessary for the appraisal of the request.
Source: europa.eu
