The aim of our blog series on international VAT developments is to provide regular updates on international indirect tax and related compliance developments and trends that may affect the operations, transactions or group structures of Hungarian businesses.
In the third quarter of 2026, Hungarian businesses should pay particular attention to US sales tax economic nexus rules, rising EU e-commerce import costs, group structure changes affecting VAT groups, and the strengthening of VAT governance and ERP processes.
One of the key lessons of recent months and years is that VAT is increasingly becoming more than just a compliance issue. For international businesses, VAT management is ever more closely linked to group structures, transfer pricing models, supply chains, and broader business and financing decisions.
Below, we summarise the key international developments of recent months that may be relevant for Hungarian businesses.
US sales tax in 2026: economic nexus risks for Hungarian exporters
In the United States, the application of so-called economic nexus rules remains a key trend.
Businesses do not necessarily need to have a physical presence in a state in order to incur a sales tax obligation there. Registration requirements are increasingly assessed based on sales volumes, in some states, transaction counts.
When can a Hungarian business become liable for US sales tax?
A US sales tax obligation may arise even if a Hungarian business has no US office, employees or warehouse, if it exceeds the relevant sales or transaction threshold in a particular state. This may be especially relevant for webshops, SaaS providers, companies selling digital products, and businesses selling directly to US consumers on a B2C basis.
It may particularly affect companies that sell directly to US customers, operate webshops, provide SaaS or digital services, or enter the US market without a local distribution model.
Companies should regularly review in which states an obligation may arise, whether any applicable thresholds have been exceeded, and whether their current reporting processes are adequate.
For Hungarian exporters, it is particularly important that US sales tax exposure is not treated solely as a legal or tax matter, but is also considered as part of sales, invoicing, pricing and contractual processes, emphasises Viktor Szabó, Director of Tax Services at RSM Hungary.
E-commerce and imports in 2026: new customs and handling costs for low-value consignments
As we previously highlighted in our blog on international VAT developments, the treatment of low-value import consignments is undergoing significant change across Europe. Previously used simplified import models are gradually being transformed, while import-related costs are expected to increase.
In addition to EU-level developments, some Member States are also introducing their own supplementary measures. Austria, for example, will introduce a new EUR 2 handling-type charge (parcel delivery tax) from October 2026 on certain low-value e-commerce consignments, potentially further increasing the cost of direct-to-consumer sales models.
In the coming period, the economics of e-commerce import models are likely to be shaped not by a single regulatory change, but by the cumulative impact of several smaller cost elements.
How may changes to EU e-commerce imports affect Hungarian companies?
New customs and handling costs for low-value import consignments may particularly affect Hungarian businesses that source goods from suppliers outside the EU, use Asian manufacturing or fulfilment models, sell through marketplaces, or ship goods directly to EU consumers from third countries.
VAT grouping and group VAT structures: even minor structural changes can have VAT consequences
A recent European case has once again highlighted that changes in the conditions for VAT group membership can have significant financial consequences.
A change in the ownership structure, including a disposal resulting in a minority shareholding, may affect a company's eligibility for VAT group membership, which can subsequently result in non-deductible VAT costs.
Why can an acquisition, reorganisation or share disposal create VAT risks?
In the case of group restructurings, it is not sufficient to assess the structure solely from a corporate income tax, transfer pricing or legal perspective. An acquisition, disposal of a shareholding, change in a holding structure or reorganisation may also affect VAT group status, the right to deduct input VAT, the VAT treatment of intra-group services and cash flow.
A change in VAT group status may directly affect the cost base, input VAT deduction rights and cash flow.
Before a transaction or group restructuring, it is advisable to perform a separate VAT due diligence review. This should cover not only historical VAT returns, but also the conditions for VAT group membership, input VAT deduction rights, intra-group services, the use of real estate and other assets, and the future operating model.
VAT rate changes in 2026: short-term measures with longer-term operational impacts
Several European countries continue to respond to inflationary and economic challenges by adjusting VAT rates.
These changes may affect, for example, the food industry, the hospitality sector, FMCG businesses and certain services.
Why is a foreign VAT rate change more than just a tax amendment?
For businesses operating internationally, a VAT rate change is not merely a tax matter. Applying an incorrect rate may result in incorrect invoicing, pricing errors, margin losses, ERP configuration issues and subsequent tax risks.
Practical issues may arise in relation to ERP settings, price lists, long-term contracts and margin impacts.
International VAT governance: why is VAT becoming a corporate governance issue?
There is a clear international trend towards VAT becoming an increasingly important corporate governance matter.
One of the key messages from recent developments is that VAT risks increasingly arise not from an incorrect invoice or tax return, but from business structures, contractual models, system processes and group-level decisions.
As a result, effective VAT management is becoming an increasingly integral part of financial operations.
Through our international network, we continuously monitor indirect tax trends and practical developments across jurisdictions to help our clients identify changes that may affect their business at an early stage.
If you would like to assess whether the developments outlined above may affect your operations or corporate group, our experts would be pleased to discuss them with you during a short consultation.
Frequently asked questions about international VAT and indirect tax trends in Q3 2026
What are the key international VAT risks in the third quarter of 2026?
The most significant risks include US sales tax economic nexus obligations, new customs and handling costs for low-value e-commerce imports into the EU, group structure changes affecting VAT groups, the ERP impact of VAT rate changes, and the continued expansion of digital VAT reporting and e-invoicing.
Does a Hungarian webshop or SaaS company need to consider US sales tax?
Yes. If a Hungarian business sells to US customers and exceeds the relevant sales or transaction thresholds in certain states, a sales tax obligation may arise. This may occur even without a physical presence, so US sales tax exposure should be reviewed regularly.
Does IOSS solve all EU e-commerce import VAT issues?
No. IOSS may simplify the treatment of import VAT for certain B2C transactions, but it does not automatically eliminate customs, data quality, product classification, marketplace or local VAT registration risks. In light of new import-related costs in 2026, reviewing existing IOSS models may be particularly advisable.
Why is it important to review VAT group status during a group restructuring?
A change in VAT group status may directly affect input VAT deduction rights, the VAT treatment of intra-group services, cash flow and non-deductible VAT costs. VAT implications should therefore be assessed separately before an acquisition, reorganisation or disposal of a shareholding.
What does VAT governance mean for an international company?
VAT governance means the coordinated control of foreign VAT registrations, VAT return processes, ERP tax codes, invoicing rules, customs data and internal responsibilities. Its objective is to prevent VAT errors rather than merely correcting them after they occur.
