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VAT group

The essence of a VAT group is 

  • that the individual VAT-able personality of the group members is eliminated and the members qualify as one tax subject jointly, 
  • no value added tax payment obligation arises on the intra-group transactions between group members. 

A VAT group may be created by taxable persons 

  • whose place of economic establishment in Hungary or, in the absence of a place of economic establishment, whose residence or usual place of stay is in Hungary and 
  • who are all considered as related parties. 

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