- The Hungarian tax authority has summarized new VAT place of supply rules for online events, stating that the general rule is that the place of supply is where the event is physically held.
- Starting January 1, 2025, if the customer is a taxable person (B2B), the place of supply for online events will be the customer’s place of establishment for business purposes; if no establishment exists, it will be their domicile or habitual residence.
- A similar approach will apply for customers who are non-taxable persons (B2C), ensuring consistent treatment regardless of the customer’s tax status.
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