Hungary issues clarifications on RTIR obligation in relation to B2C cross-border transactions
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 p…
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