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Hungary Amends VAT Reverse Charge for Staffing Services

23 March 2021

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Approved Changes

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Hungary

On 1 April 2021, amendments to Hungary's VAT law will enter into force regarding the application of the VAT reverse charge for staffing (employee leasing) services. Previously applied in Hungary in relation to staffing services more broadly, the scope of staffing services subject to VAT reverse charge will be limited to supplies of staffing services in relation to certain construction works with effect from 1 April. In particular, this includes supplies of staff in relation to the transfer of a building or structure that is to be registered in the real estate register, and in relation to construction and other...