Most of the changes to the VAT rules of Hungary are designed to bring Hungarian VAT further in line with the EU VAT Directive. According to the changes to the VAT rule the reverse charge mechanism will be extended to include property construction. The using rules of vouchers and coupons and the calculation of deducted VAT have been clarified. Also on-going supplies’ tax point will be clarified. Generally, the payment date will be appropriate as the tax point for the levying of VAT and the rule will be widened to include telecoms and public services which will come into force from 1 July 2014.
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