A new regulation in Hungary imposes reporting, change notification, screening, registration, and data provisioning obligations on digital platform operators beginning January 1, 2023. Any organization that operates a platform that it makes available to salespeople in whole or in part to provide their services or goods under contract is affected by the new regulations.
For the purpose of the new rules, all users of the platform—individuals or organizations—who are registered on the platform during the data provision period and perform the relevant activity are considered sellers.
Let's find out more about activities to be reported.
New obligations for digital platform operators in Hungary have been published
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Hungary
Author: Kristina Dosen
Category:
Fiscal subject related
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1052
Content accuracy validation date:
17.01.2023
Content accuracy validation time:
10:38h
Activities to report include:
- personal service;
- sale of goods;
- rental of real estate, including residential and commercial real estate and all other real estate and parking spaces;
- renting a means of transport.
There are 3 types of platform operators obliged to report and provide data in Hungary based on the regulation:
- A platform operator with tax residency in Hungary;
- A platform operator without tax residency in the EU that meets one of the following conditions:
- registered in Hungary;
- the place of business management (including the actual place of business management) is located in Hungary;
- has a permanent establishment in Hungary;
- a foreign platform operator that does not have tax residency in the EU, is not registered there, does not have a place of business management or a permanent establishment in the EU, but enables the performance of an affected activity by the seller to be reported, or an affected party that includes the rental of real estate located in a member state and chooses Hungary for data provision.
The type 2 platform operator may choose to provide data in another EU member state, but must also register with the National Tax and Customs Administration (NAV).
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