The agreement will take effect once the entry date is announced in the Official Gazette at a later date.
Hungary’s President has signed the Law No. LXXIII of 2025 on the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) approving the DPI MCAA and its list of participating jurisdictions, which was published in the Official Gazette as of No. 127 of 31 October 2025.
The agreement will take effect once the entry date is announced in the Official Gazette at a later date.
On 29 June 2020, the OECD/G20 BEPS Inclusive Framework approved the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (the “Model Rules”).
Under the Model Rules, operators of digital platforms are required to collect information on the income realised by those offering accommodation, transport, and personal services through platforms and to report the information to tax authorities.
The DPI MCAA enables jurisdictions to automatically share information from digital platform operators regarding transactions and income earned by platform sellers in the gig and sharing economy, as well as from the sale of goods. Furthermore, the DPI MCAA allows sending jurisdictions to provide information to an interested receiving jurisdiction, even if the receiving jurisdiction has not implemented the Model Rules itself. This is to facilitate situations where a jurisdiction has incentives to exchange such information on a non-reciprocal basis.
To enable such exchanges, the DPI MCAA therefore foresees the possibility to activate the DPI MCAA for receiving information, even in the absence of domestic legislation in the receiving jurisdiction, either for the scope of the Model Rules or both the Model Rules and the optional module.
Earlier, Hungary’s National Assembly approved Bill T/12519 for the ratification of the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI-MCAA), which was signed on 26 November 2024.
