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Commentary

Small business exemption (Hungary)

21 Hungary

A small business exemption is available in Hungary if the value of all supplies of goods and services provided by a taxable person for consideration (turnover) does not exceed the threshold of HUF 12 million:

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    •ÌýÌýÌýÌý in the calendar year preceding the current calendar year; and

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    •ÌýÌýÌýÌý in the current

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