Type: Legislation
As from January 1, 2021, B2C sales should be reported in real-time to the Hungarian tax authorities. These sales will not be included when they are part of the Mini-One Stop Shop (MOSS) scheme foreseen for distance sales of goods as from 2021.Although domestic purchases are not reported in real-time, as from July 1, 2020, all domestic purchases should be reported in the local listing of sales and purchases.
Effective date: January 1, 2021
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