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Home / Tolley's EU and Global VAT /21 Hungary /Foreign VAT (Hungary) /Services supplied to overseas customers – special situations (Hungary) / Broadcasting, telecommunication and electronically supplied services (Hungary)
Commentary

Broadcasting, telecommunication and electronically supplied services (Hungary)


21 Hungary

The Hungarian VAT Act defines electronically supplied services as:

  1. Ìý

    •ÌýÌýÌýÌý hosting, website supply, webhosting, distance maintenance of programs and equipment,

  2. Ìý

    •ÌýÌýÌýÌý the supply and updating of software,

  3. Ìý

    •ÌýÌýÌýÌý the supply of images, text and information, and making databases available,

  4. Ìý

    •ÌýÌýÌýÌý the supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific

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