Hungary's tax authority has published a guide dated 19 December 2025 on the country's retail tax, which is presented in a Q&A format. Among other things, the guide covers:
- Who has to pay retail tax: Domestic and foreign persons or organizations engaged in taxable retail activity with net income exceeding HUF 1 billion, including platform operators;
- Obligations of foreign entities: Foreign sellers are taxable if they sell directly to Hungarian customers, with platform operators liable to…