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principal / Hungary

  • 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...
    • By Marosa VAT
    • Publicado 08/09/2017 11:26
  • More information about Hungarian real-time reporting

    Last 1 July the Hungarian authorities published more information about the new real-time reporting requirement to be introduced as from 1 July 2018. This obligation was recently postponed for 12 months to allow businesses more time to adapt their ERP system.   What is it about? As from July next year, all invoices will need to be reported within 24 hours from the moment they are issued. It is not required to receive pre-approval from the tax authorities to issue the...
    • By Marosa EU VAT
    • Publicado 28/07/2017 8:25
  • Hungarian real-time reporting postponed

    Hungary postponed the date in which real-time invoice reporting will enter into force from 1 July 2017 to 1 July 2018. This extension gives an additional 12-month period for businesses to adapt their ERP systems to new IT requirements of the Hungarian tax authorities. According to the new rules and as explained in our previous article, companies will need to send each invoice for approval of the tax authorities before it is sent to the client. The authorities will respond...
    • By Marosa EU VAT
    • Publicado 19/06/2017 16:41
  • Hungarian real-time invoice pre-approval

    In a similar announcement to that made in Spain last month, the Hungarian tax authorities recently published that they will require real-time invoice reporting from all VAT registered businesses. The Hungarian electronic invoice reporting will consist on a pre-approval of the invoice made by the authorities, who will respond to the electronic query providing an invoice number that must be stated on the document. The sales subject to this requirement are B2B sales with a VAT amount above HUF 100,000....
    • By Marosa EU VAT
    • Publicado 29/01/2017 21:00
  • EKAER returns expanded

    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. This change should increase the scope of the new return and reduce artificial avoidance schemes of this obligation. EKAER is a new reporting obligation introduced in Hungary in 2015. This return requires all registered taxpayers to report granular information about all movement of goods into or within Hungary. The information required includes license plates of...
    • By Marosa EU VAT
    • Publicado 31/08/2016 13:16