Hungary clarifies VAT rules for online events with virtual attendance effective January 1.

• Hungary clarifies VAT place of supply rules for online events
• Guidance issued by Hungarian National Tax and Customs Administration (NTCA)
• Effective from January 1
• Place of supply depends on customer status and location
• For taxable customers, determined by where customer is established for economic purposes
• For nontaxable customers, based on permanent address or usual place of residence

Source: globalvatcompliance.com

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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