Changes in VAT registration obligations for event organizers in Hungary from 2025.

• Starting from January 1, 2025, foreign event organizers will need to register for VAT if they organize online events for Hungarian individuals
• Hungarian VAT will need to be charged for events with virtual participation, while foreign participants will be subject to their own country’s VAT
• The OSS system can be used by EU event organizers to fulfill their obligations, but third-country providers may need a Hungarian financial representative
• The new regulations will require Hungarian online event organizers to consider VAT implications for foreign participants
• Entry to events with physical attendance will still be subject to VAT in the country where the event takes place
• Events where participation is possible with the purchase of a ticket fall under event organization activities, while corporate events do not
• Factors influencing VAT treatment include the location of the recipient and where they are established, whether the event is held online or in person, and whether services are provided as a package or separately
• For events requiring physical presence, the place of performance will be where the event is actually held
• Services provided to taxable persons will only be considered as consumed in the actual place of consumption

Source: vgd.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.

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