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The Advocate General of the ECJ recently gave its opinion on a case involving the Hungarian tax authorities charging penalties on the output VAT side of a reverse charge purchase and disregarding the input VAT side.
The Hungarian tax authorities have changed the definition of qualified vehicle requiring the submission of EKAER returns to include vehicles weighting more the 3.5 tons.
At present taxpayers registered in Hungary are required to provide additional information on invoices which include at least 1,000,000 HUF of VAT.
Parallel to the changes in the obligation to provide a summary statement, the requirements regarding ERP and invoicing software will also change according to the new government proposal.
Following the changes announced on ERP and invoicing software requirements in Hungary, the Hungarian government recently announced that businesses issuing invoices using an invoicing software will be required to provide real time data regarding these invoices.
Hungary introduced online, real-time cash registers on a number of retail businesses in 2014.
Telecommunication service providers are no longer required to issue a Hungarian compliant invoice when providing services to private individuals in Hungary.
The domestic reverse charge on the supply of staff will now apply in Hungary.
As announced previously, Hungary requires all registered businesses (including non-established companies) to use a certified invoice software to keep record of all their invoices.
Construction of new buildings is now subject to the reduced VAT rate of 5%.