Hungary Tax Agency Issues 2025 Information Booklet on VAT Rules for EU, Non-EU E-Commerce Platforms

The Hungarian National Tax and Customs Administration Aug. 6 issued Information Booklet No. 98, on VAT rules for EU and non-EU e-commerce platforms for 2025. Topics covered include: 1) that domestic taxable persons engaging in intra-community distance sales must charge the VAT rate in accordance with the VAT Act on products sold or services provided, which can be provided remotely, until the value threshold of 10,000 euros (US$11,648) is exceeded; 2) the ability to apply the cross-border exemption for small enterprises in other EU member countries, effective Jan. 1; 3) that with respect to tax liability corrections for transactions carried ...