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principal / Hungary extends the Food Chain Supervision Fee (FCSF) to foreign businesses registered for VAT
Hungary extended the scope of the food chain supervision fee (FCSF) to foreign businesses registered for VAT in Hungary. Previously only domestic companies were obliged to pay FCSF. The food chain supervision fee (FCSF) is a tax on the food supply chain activities (please refer to the list below for the exact scope). FCSF rate is 0,1 % and it is levied on the net sales revenue derived from such activity.
Previously foreign businesses VAT registered in Hungary operating on the Hungarian food chain supply market where obliged to obtain the so-called FELIR number for technical purposes, without an obligation to pay FCSF. The authorities use the FELIR number to track the movement of products in the food chain supply for quality control purposes. Due to the recent changes, effective from June 2017, the obligation to pay FCSF has been extended to foreign companies VAT registered in Hungary.
All businesses are subject to the new obligation who have FELIR number and carry out the following activities in Hungary:
If you fall within the above list, thus pursuant to the amendment:
Please note that in case of non-compliance of the above obligations the amount of the default penalty shall be between HUF 10,000 forints and HUF 500,000 (~ EUR 1,600), but maximum 10% of the net sales revenue from the previous financial year on which the supervision fee is based.
We should also highlight that unpaid supervision fees and default penalties shall be treated as outstanding public dues enforced as taxes.
This information has been kindly provided by our local partner in Hungary, Dániel Sztankó. You can contact him directly if you have questions or remarks about this new obligation.