For VAT purposes, the sole proprietor of an English tour company operates in Hungary (for example, transportation of passengers to the airport to a hotel, Budapest-Visegrad sightseeing tours with a tour guide, etc.). Award. Is there an obligation to submit VAT return data, A60 or VAT payment? asked the reader. Tax expert Norbert Nagy replied.
The tax-exempt entrepreneur will also provide a similar service through Booking.com (a taxable community business). On Booking.com, the passenger orders transportation, sightseeing, etc. The sole proprietor applies for a community tax number, and then once a month issues an invoice to Booking.com, which is sent to him by an EU company. In this case, do you have to pay VAT or A60, especially real VAT?
Answer from our experts:
In the case of services provided to a taxable person in accordance with Article 37 (1) of the VAT Law, the place of supply is, in principle, the place where the recipient of the service is established for economic purposes or in the absence of the economic establishment, place of residence or residence usual.
According to Section 193(1)(d) of the VAT Law, a taxable person may not act as a taxable person if services are rendered abroad during the exemption period. A taxable person must apply for a community tax number in the event that services are provided to a taxable person established in another community member state. A VAT return and a summary statement for the provision of services must also be submitted to Booking.com (as a taxable community person), but only in the months in which the performance is made. The service is counted as a service within the community, excluding VAT.
The supply of services to a UK tour operator (as a taxable person in a third country) is an export service for which a VAT return must be filed.
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