Foreign businesses are required to register for VAT in Hungary if they undertake any of the following activities:
- Ìý
•ÌýÌýÌýÌý Intra-EU supplies of goods from Hungary.
- Ìý
•ÌýÌýÌýÌý Intra-EU acquisitions of goods in Hungary (excluding where the call-off stock simplification applies).
- Ìý
•ÌýÌýÌýÌý Distance sales that exceed the distance selling threshold (see 21.1) (but see 21.61 regarding the One Stop Shop (OSS)).
- Ìý
•ÌýÌýÌýÌý Supplies of goods and services where the place of supply is Hungary and the customer cannot account for the reverse charge.
- Ìý
•ÌýÌýÌýÌý Importing goods into Hungary.
- Ìý
•ÌýÌýÌýÌý Acquiring services from
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Web page updated on 17 Mar 2025 13:19