ÑÇÖÞÉ«ÇéÍø

Home / Tolley's EU and Global VAT /21 Hungary /Foreign VAT (Hungary) /Goods – intra-EU dispatches (Hungary) / Supplies of goods by Hungarian businesses to EU businesses (Hungary)
Commentary

Supplies of goods by Hungarian businesses to EU businesses (Hungary)


21 Hungary

General (Hungary)

Hungarian-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Under normal circumstances such supplies are not subject to Hungarian VAT provided that:

  1. Ìý

    •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state and provides the supplier with its VAT identification number;

  2. Ìý

    •ÌýÌýÌýÌý the supplier made a proper reference in the EC sales list (recapitulative statement) to the person acquiring the goods; and

  3. Ìý

    •ÌýÌýÌýÌý the supplier obtains and retains proof of dispatch of the goods to another EU member state.

Suppliers are expected to take reasonable steps to ensure that all the conditions above are fulfilled.

Triangulation (Hungary)

The triangular transaction is a special type of chain transaction. The term

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 15:19