Hungary Tax Agency Clarifies VAT Place of Supply Rules for Online Events

The Hungarian National Tax and Customs Administration Jan. 2 clarified the VAT place of supply rules for online events organized with a virtual presence, from Jan. 1. The announcement explained that the place of supply for such services is where a taxable customer is established for economic purposes, or where a taxable or nontaxable customer has their permanent address or usual place of residence. [Hungary, National Tax and Customs Administration, 01/02/25]

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