The Parliament and the Government set the regulation of EKAER on a new basis on numerous points. There will be changes- among others- regarding the criteria and titles of exemption but it has also become clear, that the definitions of the VAT Act must be taken into consideration (the concepts prescribed in the VAT Act must be understood under definitions of „acquisition of goods” respectively „acquisition of goods within the Community”),
respectively that in moving from the principle of zero tolerance to the tax payer-friendly regulation on what field of data subject to registration is permitted to deviate by of up to 10 %.
For more information please click here: http://ado.hu/rovatok/ado/atirtak-az-ekaer-tú
The further basic changes coming into force on 1 March are summarised here: http://ekaer.hu/aktualis/ekaer-valtozasok-marcius-1-jetol/