- NAV guidance clarifies that storage rooms, and sometimes parking spaces, sold with qualifying residential property can also qualify for the 5% VAT rate.
- The guidance fills a gap that was not explicitly regulated when the 5% VAT regime for new residential properties began in 2016.
Source: nav.gov.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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