Decree 6/2021 (VI.25) PM published in the Hungarian Gazette on 25 June 2021 puts an end to the problems arising in connection with online data reporting for proxy invoicing, including self-billing. The decree modifies (among other things) Section 13/A of Decree 23/2014 (VI.30) NGM on the tax identification of invoices and receipts as well as the tax authority inspection of invoices stored in electronic format, and adds two additional paragraphs. In the case of self-billing, the change brings some relief related to the online data reporting obligation, i.e. when the foreign partner issues invoices on behalf of the taxpayer performing the sales.
Source WTS
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