Supplies Of Goods Received By Hungarian Businesses From EU Businesses (Hungary)

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Commentary

21 Hungary

General (Hungary)

Hungarian taxable persons acquiring goods from EU businesses are required to account for acquisition VAT in Hungary on the value of the goods acquired.

Special Hungarian businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the intra-EU acquisitions threshold (see 21.1).

Special businesses include:

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•�� entities with individual exemption;
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•�� entities with objective exemption;

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