Under the domestic reverse charge mechanism in Hungary, VAT is paid by the taxable person acquiring the goods or services in connection with the following:
- Ìý
•ÌýÌýÌýÌý The actual handing over of a constructed structure that is in the progress of being registered in the real estate register to the customer, whether or not the customer has provided all or part of the materials used for construction.
- Ìý
•ÌýÌýÌýÌý Construction and other similar works which are treated as services supplied for the purpose of building, expansion, remodelling and any other form of alteration of a property, including where a property is demolished, provided the relevant
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Web page updated on 17 Mar 2025 16:45