Hungary: Bill on amendments to certain tax laws (T/9724) was adopted

On 26 November 2024, Hungary's parliament approved Bill T/9724, expanding the retail sales tax to online marketplaces. The amendment applies to both domestic and foreign platform operators facilitating retail sales in Hungary. It implements the definition under the Directive on Administrative Co-operation in the field of Taxation definitions for “online marketplace” and “online marketplace operator.” Under the Bill, platform operators are responsible for retail sales tax on both facilitated sales and their own retail activities. Retailers using these platforms are exempt from direct tax liability but bear secondary liability if the platform operator defaults. Furthermore, the Bill suspended the advertisement tax payment obligations until 31 December 2025.