Hungary: New place of supply rules for online events; changes to scope of environmental protection product fee

Changes effective January 1, 2025

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March 3, 2025

The tax authority on January 1, 2025, implemented new place of supply rules for online events under which the place of supply for both business-to-business (B2B) and business-to-customer (B2C) transactions is the place of establishment or, if none exists, the permanent address or usual residence of the customer.

In addition, as of January 1, 2025, packaging materials, batteries, electronic devices, tires, office paper, and advertising paper are excluded from the scope of products subject to the environmental protection product fee.


For more information, contact a KPMG tax professional in Hungary:

Zsofia Kozma | zsofia.kozma@kpmg.hu

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