Requires importers to file monthly VAT returns and not be classified as “risky taxpayers”
Beginning March 1, 2025, the requirements for assigning import value added tax (VAT) deduction rights to indirect customs representatives will become more stringent.
The amendment will impose several conditions, including the requirement for importers to file monthly VAT returns and not be classified as “risky taxpayers” according to taxation rules. If the importer is not classified as a “reliable taxpayer,” the indirect customs representative must carry out a partner check to eliminate tax risks.
The indirect customs representative will be responsible for ensuring these conditions are met and conducting the partner verification process, with importers needing to be involved, such as making declarations on the fulfillment of certain conditions.
Importers with an import VAT self-assessment license are not affected by this amendment.
Read a January 2025 report prepared by the KPMG member firm in Hungary