Country overview: HungaryPlace of Supplies of Services (PoSS) rules in 2010 |
| Hungary | |
|---|---|
| Significant changes between draft law and Directives? | Not known yet |
| Use and enjoyment rules for B2B transactions? | Not known yet |
| Force of attraction rules regarding PE's? | Not known yet |
| Do sanctions apply for failing to report reverse charged services? | Not known yet |
| Projected time period for ESL's for services? | Not known yet |
| Do thresholds apply to ESL's for services? | Not known yet |
| ESL filing deadline? | Not known yet |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | Not known yet |
| ESL for services format already published? | Not known yet |
| Projected time period for ESL's for goods? | Not known yet |
| Do thresholds apply to ESL's for goods | Not known yet |
| ESL filing deadline? | Not known yet |
| Impact on e-filing procedure? | Not known yet |
| VAT return adapted? | Not known yet |
| Final date for 8th Directive refund requests is 30 September? | Not known yet |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
Learn more
EU: The VAT package
Overview of the new rules
EU legislation
Overview of member state legislation and materials
Page Last Updated
