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12.2. VAT on the Supply of Services by Non-Residents

As with the supply of goods, the supply of services by a non-resident is subject to VAT.

If the non-resident has an establishment in Hungary, the establishment is typically responsible for the VAT. If there is no establishment in Hungary, the receiver of the service is typically responsible for VAT via reverse charge in case of business-to-business (B2B) transactions.