The Hungarian tax authority has issued a brief summary of new place of supply rules for VAT purposes in relation to online events. The summary notes that, as a general rule, the place of supply for cultural, artistic, scientific, educational, entertainment, sports or other similar events, is the place where the event is held. From 1 January 2025, additional rules are introduced, including that where the customer is a taxable person (i.e., B2B), the place of supply for online events is the customer's place of establishment for business purposes. If the customer does not have a place of establishment for...