TAX LAW CHANGES 2022

Tourism tax, Intrastat

(Changes adopted during 2021)

Tourism tax

The law promulgated on 17 November 2021 (Act CXV of 2021 on the Entry into Force of Act XCIX of 2021 on the Transitional Rules Relating to the Emergency Situation) also removed from the law the exemption from the tourism tax which was in force in the period between 1 January 2021 and 30 June 2021.

Tourism development contribution

Section 128 of Act XCIX of 2021 introduced a temporary suspension of the obligation to pay the tourism development contribution for the year 2021. The adopted amendments do not extend the end of the exemption period (31 December 2021), so taxpayers subject to the tourism development contribution will have to pay it again from 1 January 2022.

Intrastat reporting

In November 2021, the Hungarian Central Statistical Office informed by e-mail all taxpayers subject to Intrastat that the following additional requirements will be introduced for Intrastat reports to be submitted in 2022:

• the indication of the "Country of Origin" and "Partner Tax Number" will be compulsory for the delivery direction;
• new transaction codes will be introduced;
• the current CN codes will also change.

Updated: 10 December, 2021.

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Should you have any questions regarding the latest tax law changes, the tax experts of VGD Hungary will be pleased to assist you.

This newsletter provides general information and does not constitute tax advice.