Forditott ÁFA (Hungarian reverse-charge VAT)
Related service Custom software · everything else
DEFINITION
EU intra-community B2B VAT rule. The seller does NOT charge VAT - the buyer (a B2B customer in another EU member state) self-accounts for it in their own country. Works for e-commerce when the buyer provides a valid EU VAT number (verified in VIES). Mandatory invoice text: 'Reverse charge'. If the shop doesn't verify the VAT number, the buyer can demand a refund of the 27% VAT - risky. Typical invoicing systems (Számlázz.hu, Billingo, NAV-compatible) handle this automatically.
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