The Hungarian Parliament had just adopted Act XXII of 2014 on Advertising Tax (hereinafter referred to as: Act on Advertising Tax) when we heard about likely amendments to the wording of the act. The amendment, Act XXXIV of 2014 (hereinafter referred to as: Amending Act), eventually entered into force earlier than the Act on Advertising, which was modified in several respects, for example a new scope of taxpayers was specified: advertising customers. Below is a collection of important questions and answers, which will hopefully offer some points of reference with the new tax.
This article is for general information purposes only and should not be considered as advice.
