- The Hungarian tax authority has summarized new VAT place of supply rules for online events, stating that the general rule is that the place of supply is where the event is physically held.
- Starting January 1, 2025, if the customer is a taxable person (B2B), the place of supply for online events will be the customer’s place of establishment for business purposes; if no establishment exists, it will be their domicile or habitual residence.
- A similar approach will apply for customers who are non-taxable persons (B2C), ensuring consistent treatment regardless of the customer’s tax status.
Source International Tax Platform – Orbitax
Latest Posts in "Hungary"
- 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
- Hungary Introduces Stricter Invoice Data Reporting Rules with Million Forint Penalties
- Hungary Enforces Stricter E-Invoice Rules, Rejects Submissions with Errors from September 2025
- Approaching Deadline: Reclaiming VAT Paid Abroad by September 30, 2025 for Hungarian Companies
