Hungary: VAT place of supply rules clarified for online events
The Hungarian National Tax and Customs Administration (NTCA) issued guidance regarding the value-added tax (VAT) place of supply rules for online events involving virtual attendance, effective from January 1.
Key details of the clarification:
- The place of supply for these services depends on the status and location of the customer.
- For taxable customers, the place of supply is determined by where the customer is established for economic purposes.
- For nontaxable customers, the supply is based on their permanent address or usual place of residence.
Source: nav.gov.hu
