As previously reported, Hungary issued a government decree in April that (re)introduced a retail turnover tax at progressive rates of up to 2.5% that applies for retail sales, including online retail sales by non-residents. Under the decree, the turnover tax was to expire 30 days after the end of the state of emergency in Hungary for COVID-19. However, a bill to make the tax permanent was introduced shortly after the decree and has now been approved as Law XLV of 2020, which entered into force on 10 June 2020. The rates and application of the tax are the same under...