European UnionHungary Flashback on ECJ Cases C-337/13 (Almos Agrárkülkereskedelmi) – No conflict with EU law in the absence of a possibility to lower the taxable amount for doubtful debtors 16 March 2021
European UnionHungary Flashback on ECJ Cases C-182/17 (Nagyszénás Településszolgáltatási Nonprofit Kft.) – Company of a municipality to which public tasks are assigned – Concept of “public body” 27 February 2021
Hungary Live VAT transaction reporting (RTIR) is being extended from 1 April 2021 to include B2C invoices 26 February 2021
Hungary Update on fiscal representatives, real-time invoice data reporting obligation 31 January 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 25 January 2021
European UnionHungary ECJ C-583/20 (EuroChem Agro Hungary) – Questions – Limitations to member states’ freedom to impose penalties? 25 January 2021
European UnionHungary ECJ C-596/20 (DuoDecad) – Question – Place of supply of e-commerce support services 24 January 2021
HungaryPortugal EDIHOSP Implements Electronic Invoicing in 22 European Hospitals in Portugal and Hungary 19 January 2021
Hungary New EKAER decree from 1 January: Only risky goods now subject to reporting obligation 13 January 2021
Hungary Reporting Obligation of All Invoices in Online Invoice Reporting System as of Jan 4, 2021 01 January 2021
European UnionHungary Flashback on ECJ cases C-434/17 (Human Operator) – Determination of the taxable person liable for VAT – Retroactive application of a derogating measure 29 December 2020
European UnionHungary ECJ C-656/19 (Bakati Plus) – Judgment – VAT exemption for ‘personal luggage’ not applicable if goods are resold 17 December 2020
Hungary Hungary’s Nav Publishes New RTIR Developments for 2020/2021, applicable as of Jan 1, 2021 04 December 2020
Hungary Extension of Real-Time VAT Controls (RTIR). In case of self-billing, the customer has the reporting obligation. 01 December 2020
Hungary Temporary preferential VAT rate for newly constructed residential property proposed 28 November 2020
Hungary COVID-19: VAT rate on takeaway meals temporarily reduced to 5% till Feb 2021 26 November 2020
European UnionHungary ECJ C-611/19 (Crewprint) – Order – Right to deduct VAT and economic rationality 22 November 2020
Hungary Take away and home-delivered food and drinks has been moved to the 5% reduced VAT rate from 14 Nov 2020 until 8 Feb 2021 19 November 2020