Hungary Real-time invoice data reporting obligation grace period for self-billing announced 01 May 2021
Hungary New residential property: tax refund support now available – Useful information on 5% VAT for residential property 21 April 2021
European UnionHungary Flashback on ECJ Cases C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud 04 April 2021
Hungary One-stop shop systems in international e-commerce – Rules to change significantly from 1 July 02 April 2021
Hungary How e-invoicing changes SMEs’ life in Hungary and what banks have to do with it 01 April 2021
Hungary Scope of application of VAT reverse charge mechanism for supplies of staff reduced 28 March 2021
Hungary VAT reverse-charge for employee leasing services limited to construction projects 18 March 2021
European UnionHungary Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment of the fees 17 March 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 17 March 2021
European UnionHungaryPoland ECJ decides Hungarian Advertisement Tax and Polish Retail Sector Tax compatible with EU State Aid Rules 16 March 2021
European UnionHungary Flashback on ECJ Cases C-337/13 (Almos Agrárkülkereskedelmi) – No conflict with EU law in the absence of a possibility to lower the taxable amount for doubtful debtors 16 March 2021
European UnionHungary Flashback on ECJ Cases C-182/17 (Nagyszénás Településszolgáltatási Nonprofit Kft.) – Company of a municipality to which public tasks are assigned – Concept of “public body” 27 February 2021
Hungary Live VAT transaction reporting (RTIR) is being extended from 1 April 2021 to include B2C invoices 26 February 2021
Hungary Update on fiscal representatives, real-time invoice data reporting obligation 31 January 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 25 January 2021