Hungary’s tax authority has published a summary of new place of supply rules for VAT for online events on 2 January 2025.
The summary clarifies that the place of supply for services granting access to cultural, artistic, scientific, educational, entertainment, sports, or other similar events, such as exhibitions, fairs, and presentations, as well as related ancillary services, is generally determined by the location where the event is held.
Starting 1 January 2025, new regulations will apply to online virtual participation events. Under these rules, the place of supply for such services, when provided to a taxable customer, will follow the general principle: the service is considered supplied at the location where the customer conducts their economic activity or, if that cannot be determined, at their permanent address or usual place of residence.
In the case of a non-taxable customer, the place of supply of the service is also the customer’s permanent address. If unavailable, it defaults to their permanent address or usual place of residence.
