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Commentary

Accounting records (Hungary)

21 Hungary

Accounting records (Hungary)

All Hungarian VAT registered businesses must keep accounts in sufficient detail for VAT to be applied and must have facilities to monitor compliance with the rights and obligations set out in the Hungarian VAT Act.

The accounting records must include:

  1. Ìý

    •ÌýÌýÌýÌý regularly updated quantitative records of the goods temporarily transported to another EU member state, that:

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