The first e-VAT system return was intended to cover the reporting period starting on 1 October 2021. However, Government Decree 613/2021 (XI. 8.) delays the introduction of the e-VAT system until the end of the state of emergency (which currently will last until the end of 2021). Thus, the first e-VAT system returns to be proposed by the tax authorities for taxpayers would be, at the earliest, in February 2022. This date could change in the coming weeks.
Source: KPMG
Latest Posts in "Hungary"
- Briefing Document & Podcast: Hungary’s Digital Tax Reporting Landscape: E‑Invoicing, E‑Reporting, SAF-T and E‑Transport
- Hungary’s Carbon Tax Conflicts with EU Emissions Trading System Directive 2003/87
- Hungary Issues VAT Group Succession Guidelines Covering Transition Period Requirements
- ECJ Rules VAT Refund Administration Fees Taxable in Hungary for Non-EU Customers
- New Hungarian VAT Guidelines for Accommodation Cancellations: Key Insights and Provider Actions














