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Dear VAT MOSS user,
As you may be aware, the Romanian VAT rate decreased from 20% to 19% from 1 January 2017. We publicised this in VAT information sheet 02/17.
Hungary have now informed us that they have a new reduced VAT rate for ‘internet access’ services of 18% which is valid from 1 January 2017. The standard VAT rate of all other kinds of telecommunication, broadcasting or electronic services remains at 27%. If you are unsure whether this new rate applies to the services you provide, please email the Hungarian Authorities for guidance. To find their contact point:
• search the internet for ‘Hungarian VAT MOSS selected national rules’
• Follow the link to ‘Telecommunications, broadcasting & electronic services - European …’, the EU's dedicated VAT MOSS site.
• Click the ‘Information on selected national VAT rules’ link.
• Click on the Hungarian flag (red, white and green horizontal stripes) which then shows a report on Hungary’s rules. The contact email address is near the bottom of page 4 of the report.
Yours faithfully,
The VAT MOSS team
As you may be aware, the Romanian VAT rate decreased from 20% to 19% from 1 January 2017. We publicised this in VAT information sheet 02/17.
Hungary have now informed us that they have a new reduced VAT rate for ‘internet access’ services of 18% which is valid from 1 January 2017. The standard VAT rate of all other kinds of telecommunication, broadcasting or electronic services remains at 27%. If you are unsure whether this new rate applies to the services you provide, please email the Hungarian Authorities for guidance. To find their contact point:
• search the internet for ‘Hungarian VAT MOSS selected national rules’
• Follow the link to ‘Telecommunications, broadcasting & electronic services - European …’, the EU's dedicated VAT MOSS site.
• Click the ‘Information on selected national VAT rules’ link.
• Click on the Hungarian flag (red, white and green horizontal stripes) which then shows a report on Hungary’s rules. The contact email address is near the bottom of page 4 of the report.
Yours faithfully,
The VAT MOSS team