Enhanced VAT Deduction Rules for Imports via Indirect Representatives

VAT deduction rules for imports via indirect representatives will be strengthened
Importers not classified as risky by the Hungarian Tax Authority and subject to monthly declarations can have VAT deducted by their indirect customs representative
If the importer is not considered reliable, VAT deduction is only possible after partner verification
Importers with a delayed import VAT assessment license can use this procedure if their customs agent is a reliable taxpayer, regardless of previous conditions
Indirect customs representatives must declare goods details per import

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.