Highlights
- Hungary intents to implement SAF-T. Although plans were to roll out in 2022, will it happen in 2023?
- Hungary will implement DAC7 as of Jan 1. 2023
- Hungary has always been very active in asking questions to the ECJ
- 5% on the sale of new residential property extended to Dec. 31, 2024, with further extension to Dec. 31, 2028, if the building permit was finalized by Dec. 31,…
- The Rise of E-Transport Documents and The Hungarian Approach: EKAER
DAC7
- Amendments on DAC7 reporting requirements for platform operators
- Hungary Gazettes Amendments on DAC7 Reporting Requirements for Digital Platform Operators
- Hungary Implements DAC7 Reporting Requirements for Digital Platforms
ECJ
- Comments on ECJ C-397/21: Hungarian VAT rules on refund to VAT paid wrongly
- ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Questions – Whether the right to deduct input VAT can be seen as tax evasion
- ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation
- ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
- ECJ C-458/21 (CIG Pannónia Életbiztosító) – Judgment – Medical exemption for service used by an insurance company
- ECJ C-519/22 (MAX7 Design) – Questions – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another…
- ECJ C-537/22 (Global Ink Trade) – Questions – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- ECJ C-537/22 Global Ink Trade vs. HU (Questions)
- Electronic Invoicing and reporting system in Hungary
- Flashback on ECJ Cases – C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid
Environmental Tax
E-Transport
Fiscalization
Interest & Penalties
Other
Rate
- 5% on the sale of new residential property extended to Dec. 31, 2024, with further extension to Dec. 31, 2028, if the building permit was finalized by Dec. 31,…
- Application of a 5% reduced rate of VAT on new housing extended for 2 years (till end 2024)
- The most important VAT changes expected: 5% new residential property extended and fiscalization (electronic receipts)
Refund
Refund Foreign VAT
- Reclaiming foreign VAT in Hungary: important deadline set by NAV approaching
- Reclaiming foreign VAT: important deadline approaching!
Reporting
VAT Guide
- Hungary VAT Guide for Businesses
- VAT Guide: VAT in Hungary
- VAT in Hungary – A comprehensive up to date guide
