The guidelines released by The National Tax and Customs Administration of Hungary (NAV) cover specifications and exemptions for the RTIR obligation for B2C distance sales that came into effect on 4 January 2021.
OSS and the new e-commerce regime
Foreign taxpayers intending to sign up to OSS (One Stop Shop) – the EU-wide reporting system for e-commerce – will not have to provide invoice data to the Hungarian tax authority. The OSS is a part of the new EU VAT e-commerce p…