Hungary: e-Commerce exemption from RTR penalties until July 2021

An extension of the implementation of the new version of real-time reporting (RTR) was announced in October. In this update, the Hungarian authorities provided a grace period until March 2021. Currently, the Hungarian tax authorities published a bulletin with clarifications for e-Commerce distance sellers who are planning to utilize the OSS.

In the recent bulletin, the tax authorities clarified that companies who are planning on joining the OSS will have a further extension on RTR until June 30. Eligible for the exemption will then be foreign distance sellers that are not established in Hungary and have joined the OSS EU scheme by July 1st 2021. This extension for the grace period does not apply to B2B sellers.