- The 2023 law amendment modifies the tax exemption for dental transactions.
- The amendment aims to align the Hungarian law with the EU directive and the European Court of Justice’s rulings.
- The amendment does not bring significant changes to the Hungarian practice, as it already considered EU law.
- From January 1, 2024, dental services and the sale of dental prosthetics performed by human dentists and dental technicians are exempt from tax.
- The amendment clarifies that the sale of qualifying products is tax-exempt as a separate transaction, not just as an ancillary service.
- The name of the sold product aligns with the directive’s terminology.
- The requirements for tax exemption include the qualification of the individuals involved in the transaction.
- At least one person involved in the transaction must meet the qualification requirements and use their knowledge in their work.
Source: nav.gov.hu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
