Hungary Issues VAT Guidelines for EU and Non-EU E-commerce Platforms Effective 2025

• Hungarian National Tax and Customs Administration issued Information Booklet No. 98 on VAT rules for e-commerce platforms for 2025
• Domestic taxable persons must charge VAT according to the VAT Act for intra-community distance sales until the value threshold of 10,000 euros is exceeded
• Cross-border exemption for small enterprises in other EU countries is effective from January 1
• Tax liability corrections for non-EU special regime transactions must be indicated in returns, with differential VAT amounts entered in amendments
• Taxable persons using the EU special regime must submit quarterly returns by the end of the month following the quarter

Source: news.bloombergtax.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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