No permanent establishment in Hungary? If your company is registered outside the European Union – such as in Asia, North America, or other non-EU countries – and you plan to se...

September not only marks the end of summer and the start of the school year, but also a key deadline in taxation. Businesses in Hungary have to submit their applications for reclai...

Significant simplifications to the EU’s Carbon Border Adjustment Mechanism (CBAM) were approved by the European Parliament on 10 September 2025 under the legislative package know...

From next year, it will be easier for multinational groups (MNEs) to comply with the administrative obligations related to the global minimum tax (GloBE), including by allowing the...

On 11 March 2025, the European Union officially adopted the ViDA (VAT in the Digital Age) package, aiming to digitise the EU VAT system. The EU’s VAT reform will enter into f...

From this year, the legal conditions for providing fiscal representation services in Hungary have changed. Based on the amendment of Act CLI of 2017 on Tax Administration, fiscal r...

Directive 2008/9/EC lays down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of ref...

The CBAM reporting obligation is one of the latest EU measures to cut harmful emissions, and chiefly affects importers of carbon-intensive products. This measure will be implemente...

A group of Hungarian taxpayers will have to prepare for a new type of data reporting this year. The taxpayers are digital platform operators, who must complete the due diligence pr...

We have already written a lot about the taxation, social security and labour law issues of foreign workers, and we deal with expat employees on a daily basis in our work. In the ca...

After the start of the school year, the first usual annual deadline for most tax advisers is the 30 September deadline for reclaiming foreign VAT. We have summarised the five most ...

Businesses established in Hungary have until 30 September 2022 to reclaim foreign VAT. This means that companies may apply until this deadline for a refund of value added tax charg...

Based on the provisions of Government Emergency Ordinance no. 59/2021, three special OSS regimes were rolled out in Romania from 1 July 2021. The introduction of the special OSS re...

On 3 June the permanent members of the European Council accepted the proposal of the European Commission that DAC6 data reporting deadlines pertaining to cross-border arrangements ...