Changes to the MOSS invoicing system in Hungary
Telecommunication service providers are no longer required to issue a Hungarian compliant invoice when providing services to private individuals in Hungary.
Medium one-stop-shop (MOSS) invoicing system in Hungary
This simplification applies from 1. January 2016 part of the MOSS invoicing system.
Italy has taken the same position on these type of electronic services. The debate on the obligation to issue a compliant invoice on supplies to private individuals is also present on distance sales of goods. Austria, for example, has recently introduced the obligation to issue these invoices on e-commerce sales of goods sent from another Member State.