Other important information
Change in the rules for imposing and charging late payment surcharges
Dear Clients,
From 1 January 2025, the rules for imposing and charging late payment surcharges and the relevant practice of notifications have changed.
Fake website! Don't fall for it!
A fraudulent portal resembling the new website of the National Tax and Customs Administration (NTCA) has appeared on the internet, most probably designed for phishing.
Refund of VAT for taxpayers established in the UK
Taxpayers established in the UK can request the refund of VAT paid in Hungary using the IAFAK form
Financial representation after Brexit
One of the most important changes associated with Brexit is that taxpayers established in the UK will in certain cases no longer be able to act without appointing a so-called fiscal representative.
2021/1. Tax issue - Tax rate on the sale of new dwellings, residential properties
Relevant rules in force from 1 January 2021 until 31 December 2022.
VAT refund in Hungary for taxable entities established in a recognised third country
Taxable entities established in a recognised third country may submit a tax refund application.
Only the VAT number of a VAT payer has to be displayed on the invoice
Invoices can continue to be issued without the VAT number of the customer if the person purchasing the goods or services is not a VAT payer.
2020/8. Tax issue - It is not necessary or advisable to record the details of the transaction evidenced by an invoice in the cash register
Only one type of document (invoice or, if exempted, receipt) must be issued for a transaction.
How to obtain the form for foreign travellers to apply for VAT refund?
Information about the availability of the form.
Refund of VAT for taxpayers established in Turkey (Türkiye)
Information on tax refunds granted in Hungary to taxable persons established in the Republic of Turkey as well as in the Republic of Turkey to taxable persons established in Hungary
Refund of VAT for taxpayers established in Serbia
Information on tax refunds granted in Hungary to taxable persons established in Serbia as well as in Serbia to taxable persons established in Hungary
Giving receipt at fairs, festivals, occasional events
The mandatory use of online cash registers at occasional events and fairs depends on the statistical classification of the activity.