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Information Booklets on EU Intra-Community VAT Rules

The Hungarian National Tax and Customs Administration issued Information Booklets Nos. 27 and 29, providing comprehensive guidance on VAT rules for EU intra-community transactions. The booklets cover various topics, including VAT exemption and treatment of triangular transactions, intra-community tax-free sales, VAT treatment of community purchases, taxation of chain transactions and cross-border services, changes to intra-community distance selling rules, special rules for determining the place of performance for services, invoice issuance requirements, and detailed information on community tax numbers.

Source GlobalVATcompliance

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