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Commentary

Appointing a fiscal representative (Hungary)

21 Hungary

Non-EU businesses (including the UK) are required to appoint a fiscal representative in Hungary unless they have registered for the One Stop Shop (OSS) scheme (see 21.61) and provide:

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    •ÌýÌýÌýÌý business-to-customer (B2C) supplies of broadcasting, telecommunication and electronically supplied (BTE)

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