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.
