One single transport, two countries, three parties – and an unexpected tax liability. At first glance, international chain transactions may appear straightforward: the goods leav...

The journey of a product often doesn’t begin where it’s sold – and doesn’t end where it’s purchased. When a third-country company, i.e. a business based outside the EU, b...

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...

Non-EU businesses that do not have a permanent establishment or fixed place of business within the European Union are required to appoint a fiscal representative in order to conduc...

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...