COMMERCIAL ACCOMMODATION SERVICES THROUGH ONLINE BOOKING SYSTEMS
A private individual who rents out one or more rooms or an entire property as accommodation on his own behalf is considered a VAT registered taxpayer under Act CXXVII of 2007 on Value Added Tax (hereinafter: VAT Act), regardless of whether he has established a relationship with the accommodation user via an online interface (online application) or otherwise.
14 - 6 COMMERCIAL ACCOMMODATION SERVICES THROUGH ONLINE BOOKING SYSTEMS (27.02.2023).pdf
VAT LIABILITIES OF FOREIGN MARKETERS IN HUNGARY
This document briefly describes the VAT obligations of foreign operators who occasionally come to Hungary for fairs, exhibitions, markets or similar events in order to sell their products.
06 - 16 VAT LIABILITIES OF FOREIGN MARKETERS IN HUNGARY (03.02.2023).pdf
TAXATION OF INCOME FROM THE TRANSFER OF REAL PROPERTIES AND MOVABLES
In order to assess private individuals’ income from the transfer of movable property, Section 58 of Act CXVII of 1995 on Personal Income Tax shall be applied.
10 - 13 TAXATION OF INCOME FROM THE TRANSFER OF REAL PROPERTIES AND MOVABLES (03.02.2023).pdf
SOCIAL SECURITY CONTRIBUTION AND SOCIAL CONTRIBUTION TAX (FOREIGN COMPANIES)
This information leaflet is for foreign companies (i.e. foreign employers) who are not obliged to register according to the Hungarian legislation.
01 - 16 SOCIAL SECURITY CONTRIBUTION AND SOCIAL CONTRIBUTION TAX (FOREIGN COMPANIES) - 19.01.2023.pdf
Taxation of income of foreign nationals